浅谈审计沟通技巧

When an auditor conducts an “inquiry”, it will inevitably communicate with the personnel of the audited entity. How to communicate effectively to obtain effective audit evidence?

First, the purpose of clear communication

The purpose of clear communication is the premise of the auditor's “inquiry”. It is impossible to communicate without purpose. Before the communication, the auditor should have a rough guess about the reason for the misstatement of the audited entity, and prepare for the communication, clear the object of the communication, the question of the question, and the conclusion that can be obtained. Which.

Second, enhance the trust of the other party to you

The number of personnel in the audited unit will be somewhat contradictory to the auditors. They think that the auditors are coming to the company to “pick up the fault”. If I accidentally make a mistake, it will have adverse consequences. Therefore, when communicating with the personnel of the audited unit, you can find a topic that he is interested in and chat for a while. This can relax the mood of the person being inquired, increase the trust of the other party, and the audit evidence obtained may be more reliable.

Third, pay attention to the attitude of communication

When the auditors are communicating, they must be in a good state of mind, pay attention to the attitude of communication, and do not think that they are high on the inspection. A good auditor should be kind and patient in communicating. Colleagues who have listened to the audit work complained that the other party was arrogant when communicating. Like the prisoner, I just left with two sentences. Therefore, don't communicate in a condescending or accusatory tone. It is easy to arouse the other person's boredom. If you are unwilling to cooperate with you, you will find it difficult to obtain valid audit evidence from communication.

Fourth, the questions should be easy to understand

xx沟通是一种双向沟通过程。为了获得良好的沟通效果,双方应该了解彼此的意义。因此,当审核员提出问题时,他应该注意提问的方式,尽可能少地使用技术术语,并提出易于理解的问题。例如,在调查被审计单位毛利率变化的原因时,不要直接询问毛利率变化的原因是什么,因为受质疑的人可能不了解毛利率是多少,影响毛利率的因素有哪些,并轻率提问。可能会引起尴尬。您可以问“为什么您认为您的公司今年表现良好?”或者“贵公司今年没有改变成本。”被讯问的人理解你的意思,沟通效果会更好。

总之,审计人员在调查过程中必须注意审计沟通技巧,这样他们在获得审计证据时可以用一半的努力获得两倍的结果。

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