How Do I Develop an Audit Plan?

The so-called audit plan refers to the work plan prepared by the certified public accountant in order to complete various audit operations and achieve the expected audit goals before the audit procedures are specifically implemented. The audit plan can usually be divided into two parts: the overall audit plan and the specific audit plan.

Audit plan

1.Overall audit plan

The overall audit plan is the expected scope and implementation of the audit

1. The audit plan should be implemented throughout the audit

2. The project leader and other key members of the project team should participate in the audit planning work

3. When compiling an audit plan, you should understand the situation of the audited unit and determine important matters that may affect the accounting statements.

4. When preparing the audit plan, the certified public accountant should properly evaluate the audit importance and audit risk

5. The complexity of the audit plan depends on the operating scale of the audited unit and the complexity of the scheduled audit work

Audit matters of the overall audit plan:

1. Whether the purpose of the audit, the scope of the audit, and the key audit areas are properly determined.

2. Whether the time budget is reasonable.

3. Whether the selection and division of audit team members are appropriate.

4. Whether the degree of trust in the internal control system of the audited unit is appropriate.

5. Whether the use of the work of experts, internal auditors and other CPAs is appropriate.

Audit matters of specific audit plan:

1. Whether the audit procedures can meet the audit objectives.

2. Whether the audit procedures are suitable for the specific circumstances of each audit project.

3. Whether the audit procedure of each audit item in the key audit area is appropriate.

4. Whether the establishment of key audit procedures is appropriate.

1. Clear direction for auditors and audit work

The rapid development of modern society has made the tasks faced and engaged in auditing more and more complicated. To effectively solve the problems and work faced by the audit, we must coordinate all aspects, mobilize various resources, and make all auditors work together.

To do a good job of the audit plan, it is necessary to scientifically set up the procedures of the audit plan. The procedures of the audit plan have timeliness and sequence. The timing of the audit content and the period of the audit project should be combined, and the overall arrangement should be made in a scientific order to achieve the highest efficiency. To use

1. On audit project design issues

On the basis of strengthening administrative channels, we can think about collecting information through multiple channels and methods. Not only should the audit organization's power to propose audit project plans be strengthened, but also allow auditors or other institutions and personnel to propose audit project designs, and special circumstances may be considered to allow reflection beyond administrative levels. Some good project ideas may exceed the ability of the department, some projects are not in line with the department's development strategy, etc., but some of these projects are in line with the strategy of high-level departments, and some are projects that the system can audit. Therefore, auditors can directly report the design ideas of these projects to prevent them from being "born in the womb."

2. Questions about the flexibility of the audit project plan

Insufficient audit resources and increasingly heavy audit tasks are one of the outstanding problems facing the government audit in China. In determining the audit project plan, it is necessary to address the outstanding issues facing government audits, and in particular to maintain the flexibility of the audit plan. One is that when making an audit plan forecast, it is impossible to accurately predict various factors inside and outside the audit system. The society is constantly developing, and various factors faced by government audits will also change. The second reason is that during the execution of the audit plan, there may also be temporary leadership assignment projects or other unplanned emergency audit projects. Methods for designing audit project plans include serial and parallel methods.

3 Questions about audit project planning method

The quality and efficiency of the audit project plan often depends on the method of auditing the project plan. The first is to strengthen the scientific nature of the audit project planning method. Use scientific methods to develop audit project plans. Such as the rolling plan method. The far-thin-near-thin method is adopted to combine the projects at the beginning of the year and the projects at the end of the year, with relatively high grasp items and relatively low grasp items. During the implementation of the audit project, make adjustments in time, schedule, and human resources in a timely manner. The second is to strengthen alternative plans for audit projects. Some audit projects are not yet mature in the current year and should be considered in the second year's plan. In the period of non-centralized planning, purposefully collect information on reserve audit items, which will be used as a reference when developing audit items.

4 On the deployment of human resources

Auditing human resources is a prominent issue facing government auditing. We must consider the development strategy of open audit talents. The first is to strengthen the training of audit talents. According to the needs of audit development and the needs of audit projects, we should train composite and high-level audit talents. The second is to strengthen the use of external intelligence in the audit system. According to the needs of the audit project, external forces should be borrowed. We must consider the channels and methods of hiring experts to participate in government audits. To build an open auditing talent pool, hire experts from the society at any time. The third is to strengthen the use of auditing human resources in all departments and departments. According to the needs of each audit project, audit human resources should be deployed in all departments and departments. It is necessary to strengthen the research on the methods and methods of allocating human resources and coordinate the implementation of the overall audit project plan.

5. On the scientificity of the evaluation indicators of audit results

After the implementation of the audit project, a scientific assessment is required. Based on whether the project audit finds major issues as the standard, or is it based on finding out the overall situation of the audited unit? If the audited unit has no major issues objectively, some of the audited units have not identified any major issues. How to judge the two? Some audited units have no major problems. After the scientific audit, the auditors have worked hard and could nt find major problems. Some audited units have many major problems. The problem was easily identified, how to evaluate the two? Is it based on the operational steps to complete the audit project plan or the results found by the audit? How to evaluate and evaluate the work performance of the auditor according to the audit project plan? This is the government Issues that audits must consider. When formulating an audit project plan, it is necessary to consider the unity of plan indicators and assessment indicators to facilitate the successful implementation of the audit project plan.

6. Networking of audit plans

Government auditing projects basically include unified auditing projects and local auditing projects. When making audit project plans in various places, it is generally impossible to refer to the audit project plans of other provinces and municipalities. One of the problems facing government audits is macroeconomic and social issues. The performance of macroeconomic and social development in many places is often the same or similar. However, problems detected in audit projects in some places will involve other places. All localities should make reference to the status of auditing projects in other places when formulating auditing project plans, so as to promote the saving of auditing resources and improve auditing efficiency and social benefits. Therefore, consideration should be given to further strengthening the network of government audit projects, and to put the national government audit projects on the Internet one by one, so that government audit agencies in each province, city, and county can have access to them, so that they can refer to them when formulating government audit projects at the same level. It is not only necessary to build a national audit project planning network, but also to build an audit project planning network within the department and unit. It is not only conducive to the overall arrangement, unified coordination of audit projects, but also to improve the efficiency of audit project planning. At the same time, it also helps audit planners to concentrate their time and energy and strengthen the investigation and research of audit project plans. Purpose, to successfully complete the audit mission.