Regarding the audit objectives, the meaning and determination of the objectives, and how to achieve them are explained in detail as follows:
The audit objective refers to the ideal situation or final result that people expect to achieve through audit practice activities, or the final result that audit activities are expected to achieve. Generally speaking, audit objectives can be divided into two levels: overall objectives and specific objectives.
1.Social needs determine the audit objectivesAudit activities are carried out in a certain social environment, and changes in the social environment will inevitably lead to changes in audit objectives. The impact of social environment on audit objectives is mainly manifested in four aspects: political environment, economic environment, legal environment and scientific and technological environment.
2.Audit capacity constrains audit objectivesAuditing capabilities mainly include the quality of auditors, auditing techniques and economic costs. The audit objectives will continue to change with the changes in the social and economic environment, but the development of audit capabilities has a certain stage, and the quality of auditors, technical methods and economic costs and other factors are fixed in a certain period of time, which restricts the setting and realization of audit objectives.
1.Develop a sound audit planOn the basis of clarifying the audit objectives, formulating a reasonable audit plan is the key to ensuring the realization of the audit objectives. The audit plan should include the audit scope, audit time, audit method, audit staffing, etc., and adjust and optimize it according to the actual situation.
2.Improve the quality of auditorsAuditors are the main body of audit work, and their quality directly affects the realization of audit objectives. Therefore, it is necessary to strengthen the training and education of auditors, improve their professional level and professional ethics, and ensure that auditors can be competent in auditing work and strictly implement audit procedures.
3.Improve audit procedures and methods: Different audit procedures and methods should be adopted for different audited objects and audit objectives. When formulating audit procedures and methods, the actual situation and characteristics of the audited object should be fully considered to ensure the scientificity and effectiveness of the audit procedures and methods.
4.Strengthen communication and coordination with the auditeeMaintaining good communication and coordination with the auditee is an important measure to ensure the realization of the audit objectives. In the process of audit work, we should actively communicate and exchange with the auditee, keep abreast of the opinions and suggestions of the auditee, and adjust and improve according to the actual situation.
5.Strengthen supervision and inspectionSupervision and inspection are important means to ensure the quality of audit work and achieve audit objectives. In the process of auditing work, it is necessary to strengthen the supervision and inspection of the work of auditors, discover and correct the problems and deficiencies in the work in a timely manner, and ensure the smooth progress of the audit work and the realization of the objectives.
To sum up, in order to ensure the smooth realization of audit objectives, it is necessary to start from formulating a reasonable audit plan, improving the quality of auditors, improving audit procedures and methods, strengthening communication and coordination with auditees, and strengthening supervision and inspection, so as to comprehensively improve the quality and level of audit work.