华南俳烁实业有限公司

　　Conducting Internal Audit Engagements – Audit Tools and Techniques (28-38%)

　　開展內(nèi)部審計(jì)業(yè)務(wù)——審計(jì)工具和技術(shù)(28-38%)

　　A. Data Gathering (Collect and analyze data on proposed engagements):

　　資料收集(收集和分析擬審計(jì)的業(yè)務(wù)資料)：

　　1. Review previous audit reports and other relevant documentation as part of a preliminary survey of the engagement area

　　審核之前的審計(jì)報(bào)告和其他相關(guān)文檔，作為審計(jì)業(yè)務(wù)范圍初步調(diào)查的一部分

　　2. Develop checklists/internal control questionnaires as part of a preliminary survey of the engagement area

　　編制檢查清單/內(nèi)部控制調(diào)查問卷，作為審計(jì)業(yè)務(wù)范圍初步調(diào)查的一部分

　　3. Conduct interviews as part of a preliminary survey of the engagement area

　　進(jìn)行面談，作為審計(jì)業(yè)務(wù)范圍初步調(diào)查的一部分

　　4. Use observation to gather data

　　通過觀察搜集資料

　　5. Conduct engagement to assure identification of key risks and controls

　　開展審計(jì)業(yè)務(wù)，確保對關(guān)鍵風(fēng)險(xiǎn)和控制的識別

　　6. Sampling (non-statistical [judgmental] sampling method, statistical sampling, discovery sampling, and statistical analyses techniques)

　　抽樣(非統(tǒng)計(jì)抽樣方法，統(tǒng)計(jì)抽樣，發(fā)現(xiàn)抽樣，統(tǒng)計(jì)分析技術(shù))