华南俳烁实业有限公司

　　資料分析與解讀

　　1. Use computerized audit tools and techniques (e.g., data mining and extraction, continuous monitoring, automated work papers, embedded audit modules)

　　運用計算機審計工具和技術(shù)(如：數(shù)據(jù)挖掘與抽取，連續(xù)監(jiān)測，自動化工作底稿，嵌入式審計模塊)

　　2. Conduct spreadsheet analysis

　　進行電子表格分析

　　3. Use analytical review techniques (e.g., ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests)

　　運用分析性復核技術(shù)(如：比率估計，變量分析，預(yù)算與實際相比較，趨勢分析，其他合理性測試)

　　4. Conduct benchmarking

　　進行基準比較

　　5. Draw conclusions

　　得出結(jié)論

　　C. Data Reporting

　　數(shù)據(jù)報告

　　1. Report test results to auditor in charge

　　向主管審計師匯報測試結(jié)果

　　2. Develop preliminary conclusions regarding controls

　　產(chǎn)生關(guān)于控制的初步結(jié)論

　　D. Documentation / Work Papers

　　文檔/審計工作底稿

　　1. Develop work papers

　　編制工作底稿

　　E. Process Mapping, Including Flowcharting

　　過程描述，包括流程圖

　　F. Evaluate Relevance, Sufficiency, and Competence of Evidence

　　評估證據(jù)的相關(guān)性、充分性和證明力

　　1. Identify potential sources of evidence

　　識別證據(jù)的潛在來源