撰写管理建议书的3 DOs原则

发布时间：2018-05-24 01:43

本文选题：注册会计师 + 管理建议　；参考：《中国注册会计师》2010年04期

【摘要】：管理建议书是注册会计师就审计过程中遇到的、可能导致被审计单位财务报告产生内部控制重大缺陷提出的书面建议。一篇高质量的管理建议书,既要发现问题,也要针对问题提出解决方法。针对问题提出解决方法,有助于被审计单位改善内部控制,提升注册会计师的服务质量,也有助于降低审计风险。因此,注册会计师撰写管理建议书,除了提出问题以外,工作重心还应当放在"建议"两字上。本文以注册会计师接受委托,对蟠桃园股份有限公司进行审计并出具管理建议书为想定,提出注册会计师撰写管理建议书时应当把握好的3 DOs原则,"Not to do,but how to do","Do the right things","Dothings right"。我们假定蟠桃园股份有限公司(以下简称蟠桃园公司)是隶属于天宫的控股子公司,主营业务为蟠桃种植,公司股东主要有天宫的实际控制人玉帝、王母娘娘和部分流通股股东。公司董事长为王母娘娘,孙悟空作为蟠桃园股份公司的总经理,监守自盗,偷吃蟠桃,造成了无法挽回的经济损失。为发展农业种植业生产,重建蟠桃园,天宫委托某会计师事务所对蟠桃园股份公司开展审计,并要求会计师事务所对被审计单位内部控制中存在的重大缺陷提出管理建议。
[Abstract]:The management proposal is a written proposal made by the CPA on the audit process, which may lead to major internal control defects in the financial report of the audited unit. A high-quality management recommendation, both to identify problems, but also to propose solutions to the problem. To solve the problem, it is helpful to improve the internal control, improve the service quality of CPA, and reduce the audit risk. Therefore, in writing management proposals, CPAs should focus on the word "recommendations" in addition to asking questions. In this paper, the CPA is entrusted to audit the Pantao Garden Co., Ltd and issue a management proposal. The author puts forward the three DOs principles, "Not to do but how to do", "Do the right things" and "Dothings right", which should be grasped by CPAs when writing management proposals. We assume that flat peach garden co., Ltd. (hereinafter referred to as flat peach garden co., Ltd.) is a controlling subsidiary of Tiangong, the main business of which is flat peach planting. The shareholders of the company are mainly the jade emperor, the actual controller of the temple Queen Mother and some shareholders of circulating shares. The chairman of the company is the Queen Mother, and Sun Wukong is the general manager of Pantao Garden Co., Ltd., who steals and steals flat peaches, resulting in irreparable economic losses. In order to develop agricultural production and rebuild flat peach garden, Tiangong commissioned an accounting firm to audit the Pantao Garden Co., Ltd., and asked the accounting firm to put forward management suggestions on the major defects in the internal control of the audited unit.
【作者单位】：中国铁路物资哈尔滨公司;
【分类号】：F239.4

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