審計對象的形態劃分及方法2.7.1審計對象的形態劃分以賬目為對象：對帳

審計對象的形態劃分及方法
2.7.1審計對象的形態劃分
以賬目為對象：對帳單提供，銷售商品或生產時債權債務的產生依據，期間過程和時間進行審計。如回款期審計，壞帳審計。
以責任人為對象。對責任人在位期間的責任審計，目標成本的審計。
以實物為對象。對存貨，固定資產或貨幣資金進行審計。如存貨清查審計，資金的收支審計。
以規則為對象。對制度，計劃，任務，標準，流程等的執行過程及結果進行審計。如採購審批流程審計，選擇供應商的過程，預算執行的審計。
2.7.2 審計方法：
抽查法。常用的抽樣方法，等距抽樣，隨機抽樣，PPS抽樣，會從被選中的抽查的目標中抽取其中一部分進行審查，根據審查結果，借以推斷審計對象整體有無錯誤和弊端。
逆查法。按照經濟活動進行的相反順序，先審查會計報表，從中如發現錯誤或問題，然後有針對性地依次序審查和分析報表，帳目記錄和憑證。
順查法。按照經濟活動發生的先後順序的和會計核算程序，依次序審核和分析會計憑證，會計帳目記錄和會計報表。
一般詳細審計與抽樣審計會結合一起的使用。在審葉實踐中，審計人員會確定審計樣本是在內部控制制度與重要性水平評估的基礎上進行的。當審查樣本中發現或產生懷疑，審計人員可能會擴大樣本的數量或對該樣本的業務流程進行詳細查問及審計。

結果 (英文) 1:

Division of the audit object and method2.7.1 Audit DivisionTo account for the object: statement, sales of goods, or the time of production production of debt basis, during the audit process and time. As auditors, auditing of bad debts.Taking person as the object. Responsibility auditing of responsibility during the reign of, and cost audits.With real objects. On the inventory, fixed assets or money to conduct the audit. Inventory inventory audits, audits of income and expenditure of the funds.Rules for objects. System, schedule, tasks, standards, processes and results of the implementation of the audit. As the purchase approval process audit, process of choosing suppliers, budget execution audit.2.7.2 audit methods:Method of testing. Common methods of sampling, systematic sampling, random sampling, PPS sampling will be drawn from a selected sample of the target part review, based on the review results, in order to infer the audit object has no errors and drawbacks.Inverse search method. According to the economic activities carried out in the reverse order, to review financial statements, if errors or problems are found, then in order to review and analyse reports, accounting records and supporting documents.Auditing up to trial balance. According to economic activity occurs in the order and accounting procedures, in order, review and analysis of accounting vouchers, accounting records and financial statements.General audit and audit will combine the use of sampling. In practice, the Auditors will determine the audit sample was taken on internal control system based on the evaluation of the importance of. When reviewing samples of or doubt, auditors may expand the number of samples or samples for further examination and audit of business processes.

結果 (英文) 2:

Form audit object classification and methods
2.7.1 Audit object shape divided
in the accounts as an object: to provide billing, according to the sale of goods produced or production credit and debt, and the time during the audit process. Such as the back section of the audit, bad audits.
With responsibility for man-made objects. Responsibility for people during the reign of the audit, the target cost of the audit.
Kind of object. Inventory, fixed assets or monetary funds audit. Such as inventory inventory audit, revenue audit funds.
Rule for the object. Institutional, plans, tasks, standards, processes, and other implementation process and results of the audit. Such as the procurement approval process audits, vendor selection process, audit of budget implementation.
2.7.2 audit methods:
checks method. Commonly used sampling methods, systematic sampling, random sampling, PPS sampling, will collect checks from the selected target in which part of the review, according to the results of the review, in order to infer the overall audit target for errors and defects.
Inverse search method. Economic activity in the reverse order of the first review of the financial statements, which found errors or problems, then targeted review and analysis reports, accounting records and vouchers seriatim.
Shun check method. Accordance with the order and accounting procedures of economic activity takes place, according to the order review and analysis of accounting documents, accounting records and financial statements of accounts.
Usually detailed audit in conjunction with the use of audit sampling will together. Leaves in the trial practice, the auditors will determine the audit sample is based on the importance of the internal control system and the level of assessments carried out. When reviewing a sample is found or doubt, auditors may expand the number of samples or sample business processes and audit detailed questioning.

結果 (英文) 3:

The form of the audit object and the method of the
2.7.1 audit object: the form of the audit object: to the accounts as the object: to provide the bill, the sale of goods or the production of debt, the basis of the period, the process and the time of the audit. If the payment period of audit, the audit of bad debts. The responsibility of the human object. Audit of the responsibility of the responsible person in the position of the target, the audit of the target cost. Object in kind. Audit of inventory, fixed assets or monetary fund. Such as inventory audit, the audit of funds. Rules for the object. Audit the execution process and result of the system, plan, task, standard, process, etc.. Such as purchase approval process audit,Select the supplier's process, budget execution audit.
2.7.2 audit method:
sampling method. Sampling method, equally spaced sampling, random sampling, PPS sampling, will be selected from the sample of the target to extract a part of the review, according to the results of the review, in order to infer the audit object as a whole has no errors and shortcomings.
inverse method. In the reverse order of economic activities, the first review of the accounting statements, such as the discovery of errors or problems, and then targeted to review and analyze the report in order to review and analyze the report, the accounts and documents.
method. According to the sequence of the economic activities and accounting procedures,Audit and analyze accounting vouchers, accounting books and accounting statements. The use of general detailed audit and sample audit will be used. In the practice of the audit, the audit staff will determine the audit sample is based on the internal control system and the importance of the evaluation of the level of. When doubt or review sample, the auditor may expand the number of samples or inquire and audit of the sample business process.