10年财务工作经验总结

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1、Level1Lawandtaxation>CorporateGovernance&RiskManagement>Reporting>AuditandAssuranceLevel2ProfessionalPerformanceManagement>FinancialManagement>Level3BusinessAnalysisLevel1INTERNALCONTROLANDRISKMANAGEMENT>WHATComponentsofinternalControlMonitoringInformationandcommunicationsControlactivitiesR

2、iskAssessmentControlenvironmentWhatareinternalcontrolsfor:WHY?1.Reliabilityandintegrityofinformation2.Compliancewithlawandregulations3.SafeguardingofassetsTypicalControlsA.Preventivecontrolsa.Writtenpoliciesandproceduresb.Segregationofdutiesc.Advancedapprovalandauthorizationd.Applicationsco

3、ntrolse.Limitedaccessestophysicalassetsandrecords.B.Detectivecontrolsa.AfterthefactreviewHOW?b.Reconciliationd.Maintaintrialbalanceandcontrolaccountse.PhysicalcountsC.Controlsonassertionsa.Classification:ChartofAccountsb.Cutoff:Timelyprocessc.Accuracy:Sufficientappropriatesupportingd.Existe

4、nce:Regularphysicalcountse.Completeness:Pre-numbereddocuments.f.Occurrence:Ascheduleoutsidetheaccountingrecords.TypicaltechniquesforinternalauditA.Basicproceduresa.Inquiryb.Inspectionc.Recalculationd.Re-performancee.Observationf.Confirmationg.PhysicalcountsCHECKB.Normalmodela.Agreeopeningba

5、lancewithpreviousclosingbalanceb.Reviewgeneralledgerforunusualrecordsc.Agreeaseparatescheduleto/fromaccountingrecordsforcompletenessd.Carryoutanalyticalproceduree.Testtransactionsindetailf.Testbalanceindetailg.Reviewpresentationanddisclosures.h.Cutofftestingtoensureexistence,cutoffandcomple

6、tenessi.Reviewofpost-perioditemstoensurecut-offandcompletenessLevel1REPORTING>UnderlyingAssumptionsforatrueandfairrepresentationa.Accrualbasis(Matchingprinciple)b.GoingconcernWhatcanweseefromfinancialstatements?a.Economicresourcescontrolledb.Financialstructurec.LiquidityorSolvencyd.Financia

7、lperformancee.Changesinfinancialposition,e.g.tocashflowstatementtopredictthecapabilitytogeneratecash.CharacteristicofReliabilitya.Faithfulrepresentationb.Substanceoverformc.Prudenced.NeutralityKeydefinitionsandrecognitioncriteriaAsset:Aresourcecontrolled