The Problems and Countermeasures in Drawing up a Manuscript of Auditing
Hou Jing-ping · Shanxi nongye daxue xuebao. Ziran kexue ban · 2005
Drawing up a manuscript is an important part in auditing.Its quality will affect and even determine the quality of the auditing report and also the auditing risk.In this paper,the problems existing in auditing are analyzed.The problems include over-simplification in recording,non-standardization on contents of manuscript,under-estimation on importance of manuscript's integrity,and also incoordination between drawing up the manuscript and actual operation.In order to solve the problems,the solutions are finally provided.The solutions are as following: improving correlation,rationalization,and grading check-system in auditing,and also improving professional competence of the auditors.