天能集團(tuán)內(nèi)部審計工作細(xì)則指導(dǎo)手冊

1、內(nèi)部審計工作細(xì)則指導(dǎo)手冊1母子公司管控體系制度母子公司管控體系制度匯編匯編之浙江天能集團(tuán)公司內(nèi)部內(nèi)部審計審計工作工作細(xì)則細(xì)則指導(dǎo)手冊手冊服務(wù)單務(wù)單位:上海上海華彩管理咨彩管理咨詢有限公司有限公司二零零六年四月二零零六年四月本報告僅供客供客戶內(nèi)部使用內(nèi)部使用未經(jīng)華經(jīng)華彩公司彩公司書面許可其他任何機(jī)構(gòu)不得擅自其他任何機(jī)構(gòu)不得擅自傳閱傳閱、引用或復(fù)制、引用或復(fù)制內(nèi)部審計工作細(xì)則指導(dǎo)手冊331.長期應(yīng)付款審計目標(biāo)和程序.............

2、......................................................................2632.實收資本審計目標(biāo)和程序.......................................................................................2633.資本公積審計目標(biāo)和程序...............................

3、........................................................2734.盈余公積審計目標(biāo)和程序.......................................................................................2835.未分配利潤審計目標(biāo)和程序............................................

4、.......................................28第三部分損益類....................................................................................2936.產(chǎn)品銷售收入審計目標(biāo)和程序......................................................................

5、.........2937.產(chǎn)品銷售成本審計目標(biāo)和程序...............................................................................3038.產(chǎn)品銷售費(fèi)用審計目標(biāo)和程序...............................................................................3139.管理費(fèi)用審計目標(biāo)和程序.

6、......................................................................................3240.財務(wù)費(fèi)用審計目標(biāo)和程序.......................................................................................3241.產(chǎn)品銷售稅金及附加審計目標(biāo)和程序..........

7、.........................................................3342.其他業(yè)務(wù)利潤審計目標(biāo)和程序...............................................................................3443.投資收益審計目標(biāo)和程序..................................................

8、.....................................3444.營業(yè)外收入審計目標(biāo)和程序...................................................................................3545.營業(yè)外支出審計目標(biāo)和程序..................................................................

9、.................3546.以前年度損益調(diào)整審計目標(biāo)和程序.......................................................................3647.所得稅審計目標(biāo)和程序...........................................................................................36第四部分

10、其它......................................................................................3748.或有損失審核程序...................................................................................................3749.審計總體計劃.........

11、..................................................................................................3750.審計標(biāo)識.................................................................................................................

12、..3951.符合性測試常規(guī)程序－銷售與收款循環(huán)...............................................................4052.符合性測試常規(guī)程序－購置與付款循環(huán)...............................................................4153.合性測試常規(guī)程序－倉儲與存貨循環(huán)...........................

13、........................................4254.符合性測試常規(guī)程序－生產(chǎn)循環(huán)...........................................................................4255.符合性測試常規(guī)程序－工薪與人事循環(huán)...............................................................4