Excel在审计中的应用概述.doc

Ｅｘｃｅｌ在审计中的应用概述

随着 计算 机技术的广泛运用，审计人员已经逐步从繁杂的手工劳动中解脱出来。审计人员如果能够正确、灵活地使用Ｅｘｃｅｌ，则能大大减少日常工作中复杂的手工劳动量，提高审计效率。一、利用Ｅｘｃｅｌ编制审计工作底稿审计工作要产生许多的审计工作底稿，其中不少审计工作底稿如固定资产与累计折旧分类汇总表、生产成本与销售成本倒轧表、应收账款函证结果汇总表、应收账款账龄 分析 表等都可以用表格的形式编制。利用Ｅｘｃｅｌ辅助编制表格式审计工作底稿的 方法 如下：１．整理并设计各表格。审计人员先要整理出可以用表格列示的审计工作底稿，并设计好表格的格式和 内容 。如右表为固定资产与累计折旧分类汇总表的部分格式与内容。２．建立各表格审计工作底稿的基本模本。对每个设计好的表格，首先在Ｅｘｃｅｌ的工作表中填好其汉字表名、副标题、表尾、表栏头、表中固定文字和可通过计算得到的项目的计算公式，并把这些汉字和计算公式的单元格设置为写保护，以防在使用时被无意地破坏。完成上述工作后，各表格以易于识别的文件名分别存储，成为各表格的基本模本。例如，用Ｅｘｃｅｌ建立固定资产与累计折旧分类汇总表基本模本的步骤为：①在Ｅｘｃｅｌ的工作表中建立表的结构，并填好表名、表栏头和固定项目等；②在工作表中填列可通过计算得到的项目的计算公式，此例中有关计算公式为：Ｅ５单元格＝Ｂ５＋Ｃ５－Ｄ５，Ｋ５单元格＝Ｈ５＋Ｉ５－Ｊ５，Ｂ１０单元格＝ＳＵＭ（Ｂ５∶Ｂ９）；③相同关系的计算公式可通过复制得到，此例中可把Ｅ５的公式复制到Ｅ６∶Ｅ９，Ｋ５的公式复制到Ｋ６∶Ｋ９，Ｂ１０的公式复制到Ｃ１０∶Ｋ１０；④表格与计算公式设置好后，把有汉字和计算公式的单元格设置为写保护（把不需要的区域设置为不锁定，然后设置全表格为写保护）；⑤把已建好的表格模本以便于记忆的文件名（例如ＧＤＺＣＳＪ．ＸＬＳ）存盘，也可以把各表格模本存放在同一个文件的不同工作表中，各工作表以便于记忆的名字命名，以备审计时使用。３．审计时调用并完成相应的审计工作底稿。上述工作做好后，只要打开相应的模本文件，在需要输入数据的单元格内填入被审计单位相应的数据即可完成表格的编制，从而得到需要的审计工作底稿。二、利用Ｅｘｃｅｌ编制试算工作底稿与调整后的 会计 报表审计人员在完成了各项审计工作后，要根据发现的 问题 及其重要程度确定要调整的项目，并作出调整分录。一般审计人员要先编制试算工作底稿，然后根据试算工作底稿编制调整后的会计报表。这项工作在报表金额较大、调整项目较多的情况下，要做很多枯燥而又必须保证计算正确的填列工作。如果利用Ｅｘｃｅｌ，就可以辅助审计人员大大加快编表速度，而且可以提高计算的准确性。利用Ｅｘｃｅｌ编制试算工作底稿与调整后的会计报表的具体方法如下１．建立试算工作底稿和各报表的基本模本。每个表格先填列好表头、表尾、固定项目和可通过计算得到的项目的计算公式，并把它们设置为写保护，要输入的单元格暂时留空。试算工作底稿各项目按各报表项目依次排列，调整前、调整数和调整后均包括借方和贷方两栏，调整后数据根据调整前数据和调整数计算得到。因为经调整的会计报表是根据试算工作底稿编制的，因此可利用Ｅｘｃｅｌ的链接功能把试算工作底稿各项目调整后数据链接到会计报表的相应项目而无需人工输入。２．利用模本完成试算工作底稿和各经审会计报表的编制。基本模本建好后可反复使用，每次要编制某被审计单位的试算工作底稿和经审会计报表时，只要打开模本文件，在试算工作底稿中输入调整前与调整数，通过计算公式得到的数据会自动填列到表中。因为表中计算关系已确定且输入差错能相互抵销的几率很小，只要检查试算工作底稿的调整前、调整数和调整后借贷两方合计数是否相等，报表应有的勾稽关系是否满足，马上就能发现输入的错误。由于报表与试算工作底稿建立了数据链接的关系，一旦试算工作底稿编制完成，报表的编制即自动完成。这有效地保证了试算工作底稿与经审会计报表数据的一致性。三、利用Ｅｘｃｅｌ编制集团公司的经审合并报表对集团公司进行审计时，审计人员的一项重要而繁琐的工作就是编制经审合并报表。其主要工作是：①汇总各公司相应的会计报表；②对需要互相抵销的项目逐一编制抵销分录进行调整；③根据调整结果编制经审合并报表。利用Ｅｘｃｅｌ辅助编制经审合并报表的工作步骤为：①分别建立合并工作底稿和经审合并报表的基本模本；②利用模本完成合并工作底稿和经审合并报表的编制。由于合并工作底稿中母子公司报表汇总数要由各公司的经审会计报表数汇总得到，所以，编制合并工作底稿时，可先利用Ｅｘｃｅｌ的“合并计算”功能，将各公司审计后编制的试算工作底稿汇总，生成汇总试算工作底稿。然后，打开合并工作底稿和经审合并报表模本文件，把汇总试算工作底稿中调整后数据复制到合并工作底稿母子公司报表汇总栏。接着，把各合并抵销分录汇总后输入到合并工作底稿合并调整栏，计算机自动计算并完成经审合并报表的编制。转贴于论文联盟 12下一页→ 审计论文文章四、利用Ｅｘｃｅｌ进行 分析 性复核分析性复核可以帮助审计人员发现异常变动项目，确定审计重点，以便采取适当的审计 方法 以提高审计效率。利用Ｅｘｃｅｌ不仅能减轻审计人员大量的抄写和 计算 工作，还能使审计工作更准确、更直观。其工作步骤为：①根据要求设计相应的分析性复核表格，按上述方法建立其基本模本；②打开相应的模本文件，根据被审计单位情况输入有关数据后自动完成分析性复核表格的编制。在审计实践中，经常会遇到一些很不规范的账务处理，这增加了审计的难度和风险。如一些单位由于效益不好，应收账款长期不作清理。要快速清理应收账款，可以用“账龄分析模板”。该模板是在Ｅｘｃｅｌ的工作簿里选择一个按标准的 会计 平衡式账页设计的工作表，取名为“平衡账”，它分借方、贷方、余额三栏。可按客户的名称，将其应收账款借方发生额输入到借方，收回账款的金额输入到贷方。根据实际情况，可以变为一借一贷，一借多贷，一贷多借，及时得到欠款余额。但应注意的是，一定要正确输入发货和收到货款的时间。在同一工作簿的另一名为“账龄分析”的工作表中建立账龄分析模本，利用 电子 表格的引用功能，将来源于会计平衡式账页的余额数据，根据发货和货款回笼日期，将不同的客户代入计算，得出账龄分析情况，然后输出结果。它既可以得出 企业 总的账龄分析结果，又可以得出某一个客户的分析结果。在审计涉及多年的手工账时，通常的报表只有当年和上年同期数的对比，而不能将审计期的多年报表总括反映。这时利用软件建立的“多年报表分析模板”就派上了用场，它不仅可以将若干报表实际数对比，而且可以根据委托人的需要，将多年预算数加进来分析，还能根据账簿，增加报表尚没有明细列出的分析项目，并制成趋势图，使企业的 发展 状况一目了然。通过以上对Ｅｘｃｅｌ在审计中的实际 应用 的介绍可以看出，Ｅｘｃｅｌ为我们提供了审计中的简便方法，它是加强审计电算化的有效工具。 转贴于论文联盟 12→ 审计论文文章

organization system and working mode, the selection of a number of municipal strengthening group to build innovation and strengthen the organization of the basic level organizations advanced model.(seven) the manual work of the Communist Youth League Organization published < > and < > League branch of manual work, to promote the use of two manuals in the city's organizations at various levels. The county committee, directly under the group (work) is under the jurisdiction of grassroots League and group (total) using branch ratio shall not be less than 70%.Three, to further strengthen the group's leadership and team building(a) to strengthen the league's leadership at all levels of construction. Continue to do a good job of municipal Party Committee Organization Department "on the strengthening of the Communist Youth League cadres management opinions implementation. To promote the group counties (autonomous counties, cities) Commission and city directly under the group (workers) appointed to carry out the" Five "team building activities. Improve the League Association Department working mechanism. Conscientiously fulfill the duties of CO, combined with the city group directly under (the) Committee of the general election and the adjustment, actively jointly with the unit where the party organization department good group leadership selection with the work. Do a good job in municipal Party committee assistant committee leadership and leading cadres of the annual assessment work, adhere to and improve the assistant secretary of the Communist Youth League talk system group To weave individual conversation and collective conversation, to strengthen the committees of all levels, the Standing Committee of the Standing Committee, the establishment of a sound system of central group learning, the system of investigation and study, the system of important issues and the reporting system.(two) to strengthen the work of education and training of cadres to conscientiously implement the Central Committee. "On the implementation of grassroots cadres training project and opinions on carrying out the" mission municipal CYL Cadres training project implementation opinions, full implementation of the project of the City Youth League cadres training education. Focus on the county grassroots cadres and workers focused on training, the new school system vocational training League cadres, for the Municipal Organization Department jointly held the third session of the Communist Youth League system training cadres in party. Focusing on the construction of new socialist countryside, strengthening village cadres and rural construction team group member of the young team, the county organizations at various levels throughout the year is expected to train 100 00 rural grassroots cadres, plans to train 1000 village secretary of the village Party branch.(three) actively promote grassroots cadres election work. Under the unified leadership of the party organization, to strengthen grassroots organizations direct work, standardize the election work rules and procedures, in the designated candidate, open competition to democratically elected branch secretary at the same time, actively and steadily the development of Township, streets and other grassroots organizations in the direct election of the pilot work, on the basis of summarizing the experience and gradually expand the scope of the pilot, and gradually formed a set of measures and cadres election system.(four) to strengthen the cadres testing exercise. To study the development of al mission in Beijing, Shanghai, Guangzhou and other central organs and sending work in developed areas. With the Central Committee the implementation of the western region and ethnic minorities cadres training plan "". To carry out the eighth batch of municipal organs attachment cadre management, selection, training work. The outstanding cadres to start the National Development Bank XX branch testing exercise.(five) to strengthen the group construction. The main position to play the role of Youth League cadre education and training as the city, in accordance with the requirements of post training, further curriculum scientifically and rationally, adopt "arrangement menu" course, basic theory includes group work, focus, hot and difficult issues, to enhance the content and practice; to strengthen the construction of teaching staff, the integration of teachers, establish a quality teacher training team, establish and implement course evaluation system; take delivery of training to the countryside, on-site training, and increase the rural grassroots cadres training efforts.Four, efforts to strengthen the work of young talent(a) to tenth XX young 54 medal in recognition of the publicity, and actively explore the XX youth service. 54 Medal of institutionalization, standardization and socialization mechanism. Give full play to the XX award in recognition of 54 youth medal Association, Youth Award winner in the 54 chapter, investigation activities. Who won the Youth Service medal, dedication to the society to create conditions, build the stage. During the 54, named in recognition of the tenth XX young 54 medal. The association of of municipal Party committee of young talent information database. In accordance with the "feasible, effective, classification management, implement step by step" principle, the establishment of municipal Party committee of youth talent database; guiding organizations at various levels generally established the young talent database, construction of city, county (directly under the Communist Youth League), grassroots organizations three young talent information database the relevant information collection system, and gradually establish the city's young people, the Communist Youth League youth talent information network, provide information platform for young talent resource development.Five, take effective measures to strengthen the mission management(a) to strengthen the mission management work. Strengthen the dues collection and management, continue to adhere to the dues collection regularly reporting system, the annual comprehensive award in recognition of the tour and the tour one vote veto system audit system. Do statistical work in the group. The group service award in recognition of the advanced units, standardization, promoting group management work institutionalized.(two) to strengthen the organization of research and information exchange efforts. Grassroots carry out research, efforts to form a number of theoretical results. Make full use of the network carrier, to explore the establishment of electronic group service system, promote the work of Communist Youth League information.Attachment 4:XX municipal Party Committee Propaganda Department of the Communist Youth League work pointsIn 2006, the Communist Youth League propaganda ideological work XX to Deng Xiaoping theory and the important thought of "Three Represents" as guidance, study and implement the party's sixteen and the spirit of the the fifth Plenary Session of the 16th CPC Central Committee implementation of the eight plenary session of the two committee, the city's cultural work conference, the Propaganda Department of the meeting and the the fourth Plenary Session of the 15th CPC Central Committee permanent mission spirit, closely around "11th Five-Year XX" the goal of full implementation of Scientific Outlook on Development, emancipating the mind, seeking truth from facts, keep pace with the times, close to reality, close to life, close to the young, persevere grasp orientation, grasping deepening, grasping construction innovation, further improve the group's propaganda and ideological work ability, unity To guide the majority of members of the youth to achieve the "11th Five-Year" planning tasks, the overall construction of a well-off society, building a socialist harmonious society to make new contributions.One, adhere to the "Three Represents" important thought and Scientific Outlook on Development education to guide the youth, to further strengthen the ideological and political education of youth(a) armed with youth science theory. Unremittingly with Deng Xiaoping theory and the important thought of "Three Represents" armed members of youth education, to promote the study and implement to expand the depth and breadth. To study and implement the important thought of "Three Represents" with the establishment and implementation of Scientific Outlook on Development combine with the implementation of the requirements of constructing socialist harmonious society with Scientific Outlook on Development, carry out education as an important part of the theory of armed youth in the new period, strengthen the establishment and implementation of Scientific Outlook on Development education, educate and guide the youth to fully understand the great significance of establishment and implementation of Scientific Outlook on Development, in-depth understanding of the Scientific Outlook on Development era back The king, the practice foundation, basic connotation, historical status, spirit and practice requirements, a profound understanding of Scientific Outlook on Development with Marxism Leninism, Mao Zedong thought, inheriting and developing relationship between Deng Xiaoping theory and the important thought of "Three Represents", to help young people establish and consciously practice Scientific Outlook on Development. Persist in learning, grasping the backbone, grasp the practice, grasp the opportunity. Catch club, effective way to grasp the network, with the group of cadres, young students and young backbone fronts as the focus, to promote the work of the armed youth theory to develop in depth, to help the youth continue to firm ideals and beliefs, to build a powerful spiritual pillar. To carry out the study and implementation of the party's sixteen session of the five Eight plenary session of the two plenary session of the Central Committee and the party spirit, to the city's Youth League members thinking into the spirit of the meeting, to achieve the goal of national consciousness and XX economic and social development in 11th Five-Year "period. Contribute to help and guide the youth to a profound understanding of the significance and main task of building a socialist harmonious society, actively join the construction of socialist harmonious society.(two) to strengthen the ideological and moral construction of teenagers. Thoroughly implement the central spirit of the document No. 8, No. 16 and "the program for Improving Civic Morality" to minors and students as focus groups, to strengthen and improve the ideological and moral construction of minors and the ideological and political education of college students. Make full use of the spirit and the spirit of the Three Gorges migrants Hongyan XX unique the use of educational resources, school, into the team, the league, to join the party, adult occasions, extensive "Hongyan spirit generation" theme education activities. Use of holidays and leisure time, youth organizations "three rural areas", "four communities", "four" and moral practice, guide the youth Youth to enhance national pride, self-esteem and self-confidence, to establish the trend of the times and adapt to the trend of thinking, value orientation and behavior.(three) innovative ways and means of ideological education. Grasp the new trend of the development of the times, the new hot new features and social ideological status of young people, to further explore the methods of ideological education using modern technology and communication mode of education make lively and vivid, fully embodies the "close to reality, close to life, close to the young" principle thr