audit program; audit plan

简明释义

查帐计划

英英释义

例句

1.An effective audit program 审计程序 includes risk assessments and control evaluations.

有效的审计程序 audit program包括风险评估和控制评估。

2.Before the start of the fiscal year, the finance team reviewed the audit plan 审计计划 for any necessary updates.

在财政年度开始之前，财务团队审查了审计计划 audit plan以查看是否需要进行更新。

3.The audit plan 审计计划 outlines the scope and objectives of the upcoming audit.

该审计计划 audit plan概述了即将进行的审计的范围和目标。

4.Our external auditors provided feedback on our audit program 审计程序 during their last visit.

我们的外部审计师在上次访问期间对我们的审计程序 audit program提供了反馈。

5.The company developed a comprehensive audit program 审计程序 to ensure compliance with industry regulations.

公司制定了一个全面的审计程序 audit program以确保遵守行业法规。

作文

In the realm of finance and business management, the terms audit program (审计方案) and audit plan (审计计划) hold significant importance. These two concepts are critical for ensuring that an organization’s financial practices comply with legal standards and internal policies. Understanding the distinction and relationship between these two terms can greatly enhance one's ability to conduct effective audits and improve overall organizational performance.An audit program is a detailed outline that specifies the procedures and steps auditors will follow during the audit process. It serves as a guide to ensure that all necessary areas are covered and that the audit is conducted systematically. The audit program typically includes objectives, resources needed, timelines, and specific activities that auditors will undertake. For example, if an organization is undergoing a financial audit, the audit program may include examining financial statements, verifying asset existence, and assessing compliance with accounting standards.On the other hand, an audit plan is a broader framework that outlines the overall strategy for the audit. It encompasses the objectives of the audit, the scope of the audit, and how the audit will be conducted. The audit plan provides a roadmap for the auditors, detailing what will be audited, the timeline for the audit, and the resources required. This plan is essential for ensuring that the audit aligns with the organization’s goals and regulatory requirements.The relationship between the audit program and the audit plan is crucial for successful auditing. While the audit plan sets the stage by outlining the overall audit strategy, the audit program dives into the specifics of how that strategy will be executed. A well-defined audit plan will lead to a more effective audit program, as it ensures that all necessary areas are identified and addressed.Moreover, both the audit program and the audit plan are living documents that may need to be adjusted based on findings during the audit. For instance, if auditors discover unexpected issues or areas of concern, they may need to modify the audit program to address these findings adequately. Similarly, the audit plan may require updates to reflect changes in the organization or its operating environment.In conclusion, understanding the concepts of audit program and audit plan is essential for anyone involved in the auditing process. These tools not only help ensure compliance with regulations but also promote transparency and accountability within organizations. By effectively utilizing both the audit program and the audit plan, auditors can contribute to the overall success and integrity of their organizations. As businesses continue to evolve and face new challenges, the importance of having robust auditing frameworks in place cannot be overstated.

在财务和商业管理领域，术语审计方案和审计计划具有重要意义。这两个概念对于确保组织的财务实践符合法律标准和内部政策至关重要。理解这两个术语之间的区别和关系，可以大大提高进行有效审计的能力，并改善整体组织绩效。审计方案是一个详细的轮廓，指定审计师在审计过程中将遵循的程序和步骤。它作为指南，以确保所有必要的领域都得到覆盖，并且审计系统地进行。例如，如果一个组织正在进行财务审计，审计方案可能包括检查财务报表、验证资产存在性和评估合规性等活动。另一方面，审计计划是一个更广泛的框架，概述了审计的整体策略。它涵盖了审计的目标、范围以及如何进行审计。审计计划为审计师提供了一张路线图，详细说明将审计什么、审计的时间表和所需的资源。这个计划对确保审计与组织的目标和监管要求一致至关重要。审计方案和审计计划之间的关系对于成功的审计至关重要。虽然审计计划通过概述整体审计策略来奠定基础，但审计方案则深入到该策略将如何执行的具体细节中。一个明确的审计计划将导致更有效的审计方案，因为它确保所有必要的领域都被识别和处理。此外，审计方案和审计计划都是动态文档，可能需要根据审计过程中的发现进行调整。例如，如果审计师发现意外问题或关注领域，他们可能需要修改审计方案以充分解决这些发现。同样，审计计划可能需要更新，以反映组织或其运营环境的变化。总之，理解审计方案和审计计划的概念对于任何参与审计过程的人来说都是必不可少的。这些工具不仅有助于确保遵守法规，还促进了组织内的透明度和问责制。通过有效利用审计方案和审计计划，审计师可以为其组织的整体成功和完整性做出贡献。随着企业的不断发展和面临新挑战，建立健全的审计框架的重要性不容小觑。