According to international practice, manuscripts are usually designed by audit institutions themselves, as long as they conform to the norms of independent auditing standards. In order to make the audit institutions meet the requirements of the Code when designing manuscripts. The National Audit Office issued "Auditing Work Criteria-Writing Papers by Audit Institutions", which made detailed provisions on the basic contents and requirements of the papers, the comparison between the papers, the review, classification, sorting and filing of the papers. For the reference of audit institutions in design. In addition, many exemplary formats and compilation instructions are listed. But in fact, many audit institutions do not or do not completely design test papers according to the requirements of "guidelines" and "instructions" for the sake of cost-effectiveness. As a result, the audit conclusion is biased, the audit report is inaccurate, and the major distortion of accounting information of some enterprises has not been revealed. Some audit contents are incomplete and important clauses are omitted. According to the author, the first defect of manuscript design is incompleteness. According to the provisions of the Guide and the requirements of audit practice, audit working papers should be composed of compliance test, deadline test, analytical test and substantive test papers, trial balance and audit difference adjustment table. However, most auditors only pay attention to the relatively perfect substantive test draft, even if there is a test draft with compliance, analysis and deadline, it is very simple and does not fully meet the requirements of the specification. Second, the content is incomplete. International Auditing Standard 9- Records stipulates: "The working papers should be full, complete and detailed so that experienced auditors can have a comprehensive understanding of the audit." China's "Guide to Audit Working Papers" also stipulates that each manuscript should have seven contents: the name of the audited entity, the name of the audit project, the time or period of the audit project, the audit process record, the audit mark and its description, the audit conclusion, the index number and page number, the name and date of the compiler, the name and date of the auditor, and other matters that should be explained. However, we often see this kind of manuscript with uneven content, and some manuscripts even lack the review process, and the review conclusion records the project; The third is a small system. Audit working papers should be composed of audit procedure table, approval summary table (guidance table), detailed table, test table, spot check (disk) table, analysis table, checklist and confirmation letter. Form a complete system of mutual restraint and checks and balances. However, from the actual contact, some papers are designed with chaotic logic and inappropriate titles, and there is a lack of clear correspondence between them.

Defects in manuscript preparation

1. The executed program is omitted from the program table, and the unexecuted program is not explained;

2. There is no comprehensive check between drafts, and the checked figures are not marked;

3. The approved quantity is incomplete or incomplete, the detailed quantity of the same manuscript is inconsistent with the total quantity, and the cross-checking relationship between different manuscripts is inconsistent;

4. A few papers missed the audit process and audit conclusion, or focused, and their professional judgment was vague;

5. The scope and proportion of spot checks are not specified in the spot check table;

6. Reviewers and compilers have missed their signatures, so it is impossible to see whether the submitted materials have been reviewed;

7. The handwriting is scrawled and altered, and some of them are even difficult to distinguish the text content;

8. The copy materials attached to the manuscript are of poor quality and vague, and some faxes are not copied;

9. Omitting the sum of unadjusted nonconformities, which makes the amount controlled by materiality principle inaccurate and increases the audit risk;

L0。 There is no detailed check with the audited accounting statements;

1 1. The audit plan and audit summary are simple and can be handled. Many audit plans are made up after the trial, which can't play a guiding role at all.

12. Exceptions and anomalies were not properly evaluated and explained, such as serious differences in letters and inquiry, unfair transaction prices of related parties, etc.

13. The materials provided by Customer Management * are not in the form required by the manuscript;

14, logo is rarely used.

Defects in manuscript filing

You should, but you don't. There is no statement of the audited entity in the archives of a few projects, not to mention the records of the board of directors and important economic contracts. These materials seem to have nothing to do with the audit. Indeed, "auditors should not prepare working papers that have nothing to do with the audit objectives. If it is really inevitable, they should not keep them after the audit. " Second, there is no good classification and unified coding when filing. Manuscripts are the property of auditors. According to the provisions of the auditing standards, it should be kept confidential by the auditing organ. When filing, it should be sorted and bound separately from permanent files and current valid files. The importance of audit documents is well known. (1) You can refer to it in the next audit; (two) to prepare for the financial, tax and audit institutions to check the audit quality; (3) When an audit dispute or lawsuit occurs, it serves as the basis for distinguishing audit responsibility from accounting responsibility. The author once encountered such a case: a joint stock limited company found that it had paid "management fee" to its investors in the audit, and it should be approved according to the provisions of the tax law. The company refused to accept our advice on the grounds that it had not read this regulation, and then provided it with relevant documents before agreeing to go through the formalities. In view of the limited time and small amount, it was not disclosed in the audit report, but was recorded in the manuscript. A few months later, it was discovered by the tax authorities that it not only paid back the income tax, but also fined tens of thousands of yuan. The client's board of directors thinks that the auditors are responsible for this, and only when we show the manuscript records can we be exempted from responsibility.

While emphasizing the importance of the manuscript, we should prevent another tendency: the auditor's audit is to compile the manuscript, and when the manuscript is compiled, the audit will be over. In order to catch up with the preparation of the manuscript, instead of seriously implementing the audit procedure, we should try our best to collect audit evidence. Thus reducing the audit quality and increasing the audit risk. At present, the distortion of accounting information has become a public hazard, which is closely related to the low audit quality.

In order to eliminate the gap in the design and writing of manuscripts, the following measures are suggested:

1, the auditing organ shall not only use the examination papers designed by the auditing organ at or above the provincial level, but also report the examination papers it uses to the provincial competent department for the record. Provincial audit institutions think that the design of test papers does not conform to the audit standards and guidelines, and shall require the audit institutions to improve;

2. Audit institutions at all levels should formulate operating rules for manuscript preparation, specifying in detail the purpose, procedures, methods, writing tools (such as pens and ballpoint pens), review, classification, sorting, coding, archiving and other requirements of manuscript preparation, and conscientiously implement them;

3, every new personnel engaged in audit work, before mount guard, to train them, prepare papers, as a prerequisite to know what to do;

4, in the auditor qualification examination, increase the number of papers.

In a word, the manuscript is in a very important position in the whole audit work. Without the manuscript and the audit record, the audit is impossible.