What Are the Different Types of Audit Protection?
Audit information refers to the use of certain technologies, methods, and methods to process various types of information and information obtained by auditors during the comprehensive review of the economic activities of relevant units. It is the audit work, practices, experience and results and the work of audit institutions. Specific reflection of dynamics.
Audit information
Right!
- Chinese name
- Audit information
- Feature one
- Social
- Feature two
- Economy
- Feature three
- Extensive and versatile
- Feature four
- Timeliness
- Feature five
- Credibility
- Audit information refers to the use of certain technologies, methods, and methods to process various types of information and information obtained by auditors during the comprehensive review of the economic activities of relevant units. It is the audit work, practices, experience and results and the work of audit institutions. Specific reflection of dynamics.
- By supervising economic activities, the auditors sort the results of the audit of specific events into certain audit information and feed them back to the decision-making unit, providing a reliable basis for decision-makers and enhancing the pertinence and operability of decision-makers. As a kind of information, audit information is an important part of the decision support information system of the unit management department. Its authenticity, reliability, and relevance directly affect and restrict the scientificity and effectiveness of decision-making. Studying and analyzing the restrictive factors of audit information quality and proposing corresponding measures based on distinguishing different types of factors are of great significance for establishing audit information quality standards and improving audit information quality.
- The audit information issued by audit institutions at all levels reveals the work dynamics and audit methods of audit institutions at all levels, and the audit reports issued at the same time have great supervisory significance for administrative institutions and people's governments at that level.
- The audit information has the following characteristics:
- 1. Audit report issued by the audit firm.
- 2. Work dynamics, audit methods, audit reports, etc. posted on the audit agency's website.
- 3. Audit agency staff in China Audit Information Network [1]
- The systematic management of audit information refers to the use of a system theory perspective to strengthen the guidance and control of audit activities through the collection, processing, and feedback of various audit information; the main purpose is to organize and coordinate the collection of audit information, Processing and utilization work, so that all types of audit information can better serve the audit work; In modern society, information is both an important content of management activities and the ultimate purpose of management activities, that is, the ultimate purpose of managers is to obtain various All kinds of valuable social, political, economic, technological, and cultural information.
- audit
- Audit reports issued by certified public accountants have three functions: attestation, protection and certification.
- The audit report issued by the certified public accountant is different from the government and internal audit audit reports. It expresses its opinions on the legality and fairness of the financial statements of the audited unit as a third party independent of itself. This opinion has the function of attestation and has been universally recognized by the government, its various departments and all sectors of society. Relevant government departments, such as the financial department and tax department, understand and master the financial status and operating results of the company's main basis is the financial statements provided by the company. Whether the financial statements are legal and fair is mainly based on the audit report of the certified public accountant. The shareholders of a joint-stock company mainly judge whether the financial statements of the invested company fairly reflect the financial status and operating results in order to make investment decisions based on the audit report of the certified public accountant.