2006年世行项目审计报告意见反馈.pdf

《2006年世行项目审计报告意见反馈.pdf》由会员分享，可在线阅读，更多相关《2006年世行项目审计报告意见反馈.pdf（13页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、Feedback On 2006 World Bank Project Audit Reports2006年世行项目审计报告意见反馈年世行项目审计报告意见反馈Beijing,China北京，中国北京，中国Financial Management UnitWorld Bank Office,Beijing(WBOB)财务管理处世界银行驻中国代表处财务管理处世界银行驻中国代表处2Discussion Matters 议程议程?Audit Report Timeliness 报告提交的及时性?Audit Methodology 审计方法?Auditors Opinion 审计师意见?Financia

2、l Statements 财务报告?Management Letter 管理建议书?Translations 翻译?Areas of Focus to Improve Quality 提高重点3Audit Report Timeliness报告提交的及时性Due Audit Reports应提交报告Total Overdue 迟交报告Overdue Percentage迟交比例20064055012%2005389297.4%2004404184.5%20033506518.6%4Audit Methodology审计方法审计方法?Sampling approach is not clearl

3、y presented by all the auditors(Attachment A)抽样方法未完全清晰披露（附件A）?Materiality is not properly adopted(Attachment B)重要性水平不适当（附件B）5Auditor Opinion 审计师意见审计师意见?Qualified opinion with exception was not properly expressed or adequately justified based on situation(Attachment C)(It seems that the auditors did

4、not understand that audit opinion is expressed on the financial statements.The problems related to internal control or incompliance with loan agreement should not be the basis to express qualified opinion if no impacts on financial statements)保留意见未正确表达或充分阐述（审计师似乎不了解审计意见应针对财务报表。内控缺陷或违规行为如对财务报表无影响则不应发

5、表保留意见）（附件C）6Financial Statements 财务报表财务报表?Some audit financial reports were too simple to provide the required information.Notes to Financial Statements not adequate for users to understand significant balances or movements in accounts-need to improve and standardize the presentation of footnotes(At

6、tachment D)一些经审计的财务报告过于简单不能披露所要求的信息。报表注释不充分，不能够使报表使用者了解重大余额或科目金额的变动情况 需要提高和完善报告附注的披露（附件D）?Incorrect or inconsistent figures among the audited financial statements(Attachment E)经审计的财务报表数字不正确或不一致（附件E）7Financial Statements 财务报告财务报告?Statement presentation not in accordance with Circular 13(Attachment F)

7、未按照13号文的规定编制报表（附件F）?Typos/wrong calculation(Attachment G)拼写/计算错误（附件G）?Reconciliation of the Special Account is inaccurate or not included(Attachment H)专用帐户调节表不正确或未进行调节（附件H）?WB Loan repayment information not provided in the audit report.Need this to reconcile B/S with loan information 报告中未披露世行贷款的偿还信息

8、，需要将偿还信息和报表中的贷款信息进行调节8Management Letter 管理建议书管理建议书?Follow-up discussion on last year findings or internal control weaknesses were missing 未披露对上年所发现问题的跟踪调查?More detailed explanations on audit issues or control weaknesses are desired.For the issues disclosed in management letters,the auditors need to

9、clearly include findings,suggestions and management comments or feedback into their presentation.The findings should be clear,logic and understandable,and the recommendations should be pertinent and workable (Attachment J)对于所发现的审计问题或内控缺陷需要更加充分详细的解释。对于管理建议书中披露的问题，审计师应注明所发现的问题，审计建议和项目单位反馈。所发现的问题应表述清晰，

10、有逻辑和易于理解。审计建议应务实中肯并具有可操作性。（附件J）9Management Letter 管理建议书管理建议书?Treatment of adjustments clearly indicate if adjusted or not in the current year F/S (Attachment L)审计调整 应说明调整是否已经计入当年的报表中（附件L）?Issues identified by the auditors should only be stated once in Section III of the audit report 审计中发现的问题应仅在报告的第三

11、部分中披露?Suggest to separate issues relating to Bank funds vs.counterpart funds,especially if there are issues that require the counterpart to refund the Bank fund(Attachment J)建议将有关世行贷款资金和配套资金的问题分开披露，特别是如果需要配套资金偿还世行资金的问题（附件J）10Translations 翻译翻译?English translation needs further improvement in quality

12、and consistency 英文翻译在质量和一致性方面有待进一步提高?The contents and explanations are not the same as the Chinese version.(Attachment M/J5/C4)英文内容和解释与中文版本不一致（附件M/J5/C4）?Some of the numbers for the English translated version in Section III are different from what was stated in the Chinese version 第三部分英文翻译中的数字与中文版本不

13、一致11Areas of Focus to Improve Quality质量提高的重点领域质量提高的重点领域?Administrative and coordination matters 管理协调方面?Understanding of MOF and Banks financial reporting requirements 理解财政部和世行关于财务报告方面的要求?Standardize report template统一标准化的报告模板?Understanding of the nature of project/operation 了解项目性质?Ex post audit works

14、hop jointly held by CNAO and World Bank 审计署与世行举办审计后的联合培训班12Areas of Focus to Improve Quality质量提高的重点领域质量提高的重点领域?Audit technical review skill set of team技术专业性审核专业技术团队?Non technical matters(numeric check,language,etc.)非技术性因素（计算核查，语言等）?CNAOs overall control and peer review审计署全面控制和同业审查13Questions and Answers提问与回答提问与回答?