审计有三种主要类型：外部审计、内部审计和税务局审计

The term audit usually refers to the audit of financial statements. A financial audit is an objective examination and evaluation of an organization's financial statements to ensure that financial records fairly and accurately reflect the transactions it purports to represent. The audit may be conducted internally by the employees of the organization or by an outside firm of certified public accountants.

审计有三种主要类型：外部审计、内部审计和税务局审计

The external audit is usually performed by a certified public accounting (CPA) firm and generates the auditor's opinion, which is included in the audit report. An unqualified or clean audit opinion means that the auditor has not found any material misstatement after reviewing the financial statements. An external audit can include the review of financial statements and internal control of the company. On the other hand, an internal audit can be used as a management tool to improve procedures and internal control.

外部审计

An audit conducted by an external body is very helpful in eliminating any bias in reviewing the company's financial position. The purpose of a financial audit is to ascertain whether there are any material misstatements in the financial statements. An unqualified or clean audit opinion reinforces the credibility of the financial data being accurate and complete for those who use the financial statements in decision-making. Therefore, an external audit can enable stakeholders to make better and wiser decisions about the audited company.

External auditors follow a set of standards different from those of the companies or organizations that employ them. The biggest difference between an internal audit and an external audit lies in the independence of external auditors. When the audit is conducted by a third party, the auditor can be frank with their opinions on the audited project (be it the company's finances, internal controls or system), without affecting daily working relationships within the company.

内部审计

内部审计师受雇于为其进行审计的公司或组织，由此产生的审计报告直接提供给管理层和董事会。顾问审计师虽然不是受雇于内部，但他们使用的是他们所审计的公司的标准，而不是一套单独的标准。当一个组织没有内部资源来审计自己业务的某些部分时，就会使用这类审计师。

The results of an internal audit are used for revamping management and improving internal controls. The purpose of an internal audit is to ensure the company’s compliance with laws and regulations, and to help maintain accurate and timely financial reporting and data collection. Another advantage it brings to management is the identification of weaknesses in internal controls or financial reporting prior to the external auditor's review.

税务审计

税务局会根据情况不定时抽查公司的税务申报情况。税务局也有权要求公司进行税务审计来核实纳税人申报和具体交易的准确性。税务局对一个人或公司进行审计时，通常带有负面的含义，但是并不一定表明有任何不法行为。

审计依赖于一套原则，以帮助使审计成为支持管理政策和控制的有效和可靠的工具。审计为组织提供信息，以便采取行动改善其业务绩效。

1. 诚信：职业精神的基础。

2. 公正陈述：如实、准确报告的义务。

3. 应有的职业谨慎：在审计中应用勤勉和判断。

4. 保密性：信息安全。

5. 独立性：审计的公正性和审计结论的客观性的依据。

6. 循证性：在系统的审计过程中得出可靠的、可重复的审计结论的合理方法。

审计是对个人、企业或组织的财务账目进行的正式检查。内部审计由同一组织或企业的成员进行，外部审计可由管理机构或政府机构进行。

一、任命审计师

For a Singapore company that meets the requirements for audit, the directors of the company must appoint an auditor within three months after the establishment of the company. The term of office for the auditor shall be from the date of appointment of the auditor to the end of the next Annual General Meeting (AGM) of the company. Therefore, when a newly-established Singapore company appoints an auditor for the first time, the auditor will hold office until the end of the first AGM of the company. Then, during the first AGM, the company must appoint a new accounting entity (or re-appoint the same accounting entity) as the auditor of the company until the end of the next AGM. The auditor will remain in office until the end of the Company's subsequent AGM. If the directors fail to appoint a company auditor, any member of the company may apply to ACRA for the appointment of an auditor of the company. The removal of the auditors of the company may be determined by a resolution passed by special notice at an AGM.

为确保审计的成功，审计过程中应遵循六个具体步骤：

二、索取财务文件

在通知本组织即将进行审计后，审计师通常会要求提供审计初步核对表上所列的文件。这些文件可能包括上一份审计报告的副本、原始银行报表、收据和分类账。此外，审计师还可能要求提供组织结构图、董事会和委员会会议记录的副本以及章程和现行规则的副本。

三、编制审计计划

审计员审查文件中的信息，并计划如何进行审计。可能会举办一次风险研讨会，以确定可能的问题。然后起草一份审计计划。

四、安排公开会议

然后邀请高级管理层和主要行政人员参加公开会议，由审计员介绍审计范围。确定审计的时间框架，并讨论和处理任何时间问题，如预定的休假。可能会要求部门主管通知工作人员可能与审计师面谈。

五、进行现场实地考察

审计员利用从公开会议上收集到的信息，并利用这些信息最后确定审计计划。然后通过与工作人员交谈和审查程序和流程进行实地工作。审计员测试政策和程序是否得到遵守。对内部控制进行评估，以确保它们是充分的。审计员可在出现问题时进行讨论，使组织有机会作出反应。

六、起草报告

审计员编写了一份报告，详细说明审计结果。报告中包括数学错误、入账问题、已批准但未支付的付款和其他差异；还列出了其他审计问题。然后，审计师编写一份评注，说明审计结果和建议的任何问题的解决办法。

七、安排结束会议

The auditor requests for the management’s response on whether they agree or disagree with the identification of the problems in the report, an action plan to solve all problems and the expected completion date of such a plan. At the closing meeting, all parties concerned discuss the report and the management's response. Any remaining problems should be addressed and solved at this closing meeting.