Detailed explanation of special audit?

Special audit refers to the audit and inspection conducted by auditors on specific matters of the audited entity. For example, the audit of enterprises only examines the economic activities of enterprises, such as whether there is tax evasion. Whether the cash business meets the cash management regulations, whether a business is legal and effective, and so on. If the special audit can cooperate with the fund balance sheet audit or detailed audit, it can achieve better results. Compared with the annual audit, the special audit investigation has the following characteristics:

1. Macroscopicity of the target. Because the special audit investigation is a systematic investigation and understanding of specific matters with overall situation, universality and tendentiousness in the economic field, through comprehensive analysis, it reflects the situation to relevant departments, exposes problems, puts forward suggestions to solve problems, provides basis for party committees and governments to make decisions, and serves the national macro-control. Therefore, the goal of special audit investigation is macro.

2. Wide range. The extensiveness of the special audit investigation scope is mainly reflected in the extensiveness of the investigation object and the extensiveness of the data source. From the object point of view, all units and individuals related to the matters under investigation belong to the scope of special audit investigation. From the source of data, the confirmation materials of special audit investigation can be accounting and statistical data collected from the account books and statements of the units under investigation, or other materials related to the matters under investigation collected through interviews with relevant personnel.

3. There are various ways. Strictly speaking, special audit investigation is an organic combination of audit and investigation, and auditors can conduct audit investigation in various ways. The special audit investigation can be a single investigation or multiple investigations; Audit investigation can be conducted independently or in combination with project audit; The investigation can be conducted by auditing the accounting and statistical data of the units under investigation, or by holding symposiums, visiting relevant units and individuals, and issuing audit questionnaires to relevant units and individuals.

4, the timeliness of the role. The purpose of special audit investigation is to provide basis for superior economic decision-making, so audit investigation conclusions and audit investigation suggestions must be made before superior departments make decisions, otherwise the opportunity will be missed and the audit investigation will lose its due value.

Ruihua Certified Public Accountants can be selected for special audit. Ruihua accounting team has rich working experience and financial consulting experience, and is committed to providing customers with efficient and professional financial services.