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What are the common basic classifications of auditing?

审计有哪些常见的基本分类 今天港信通-给大家介绍下,What are the common basic classifications of auditing?,Provided for your reference。 one、Classification by audit content 1、financial audit。Refers to the audit institution’s review of state agencies’、Finance of enterprises and institutions、Audit of financial revenue and expenditure activities and accounting materials reflecting their economic activities。 2、Economic benefit audit。

It refers to the audit institution’s assessment of the economic activities of the unit or project being audited, including financial、Review the effectiveness of financial revenue and expenditure activities。 3、Financial legal audit。It refers to the special audit conducted by the national audit agency and internal audit department on serious violations of financial laws and regulations.。 two、Classification by audit subject 1、state audit。also called government audit。Refers to the audit carried out by the national audit agency。 2、social audit。Also called CPA audit。

3、internal audit。Also called departmental and unit audits。It refers to an audit conducted by a full-time audit agency within the department that is independent of the accounting department.。 three、Classification according to time of audit work 1、prior audit。Refers to the audit conducted before the economic business occurs。i.e. plan、budget preparation,and audits of feasibility studies on capital construction projects and fixed asset investment decisions, etc.。 2、In-process audit。

means planning、Audit of economic activities occurring during the execution of a budget or investment project。 3、post audit。It refers to the audit conducted after the economic business occurs.。 The above is what Hong Kong Xintong-organized and introduced,What are the common basic classifications of auditing?,Hope it helps everyone。


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