外部审计

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从外审到内审的变与不变
Hu Xiu· 2025-09-24 05:24
审计是一个轮回,最近安永校招发了推文,应届生涨薪至12,500元/月,如果buff叠满,愿意吃苦+愿意 学习,6,000元差补+3,000元qpay,一毕业即月入2万不是梦。 前司在折戟恒大之后略显颓势,而前前司在应届生起薪上开始领跑,也是好起来了。 月入2万,这是大多数人工作很多年都达不到的数字,加上如今工作不好找,找到工作工资也不好发, 所以这个待遇还是相当有吸引力的。 再加上江湖一直都传说,从四大跳槽很好跳,随便跳跳就升职加薪,工作量减半,薪资翻番,这么一 算,四倍的薪劳比就涨出来了。 可传说毕竟是传说,跳槽之后如何如何,还是如人饮水,冷暖自知。 四大跳槽界存在着一条隐形鄙视链,四大跳券商,四大跳银行,跳基金、跳保险、跳投资,跳企业财 务、跳BP、跳公务员,四大跳四大、跳八大、跳内审。 这条鄙视链上的位次在不同时期会有不同的排序: 而甲方财务、BP则取决于各自企业的业绩规模和发展阶段,毕竟某些大厂的年终奖金敢往36个月去 发; 至于四大跳四大、跳八大基本属于白闹,和原来的工作节奏、发展路径几乎没有任何区别; 而最不受待见的,怕就是内审了。 内部审计,要专业没能力、要发展没福利,控费抢先锋、节约树模范、降 ...
沈阳化工: 沈阳化工股份有限公司董事会审计委员会议事规则
Zheng Quan Zhi Xing· 2025-08-01 16:10
Core Points - The article outlines the rules and responsibilities of the Audit Committee of Shenyang Chemical Co., Ltd, emphasizing the importance of internal control and effective supervision of the management team [2][3][4] Group 1: General Provisions - The Audit Committee is established to enhance the decision-making function of the board and ensure effective supervision of the management [2] - The committee is responsible for communication, supervision, and verification of internal and external audits, reporting directly to the board [2][3] - The company must provide necessary resources and support for the Audit Committee to perform its duties effectively [4] Group 2: Composition of the Committee - The Audit Committee consists of five members, including three independent directors, with an accounting professional serving as the chairperson [4] - Members must possess relevant professional knowledge and experience, ensuring they can effectively supervise and evaluate audit work [4][5] - The term of the Audit Committee aligns with that of the board, with independent directors limited to a maximum of six consecutive years [5] Group 3: Responsibilities and Authority - The committee's main responsibilities include evaluating compliance with laws and regulations, overseeing financial reporting, and guiding risk management and internal control systems [6][7] - It is tasked with reviewing financial reports, auditing plans, and ensuring effective communication between internal and external auditors [6][7][8] - The committee has the authority to propose the hiring or dismissal of external auditors and to report significant issues to the board [7][8] Group 4: Meeting Procedures - The Audit Committee must meet at least quarterly, with additional meetings called as necessary [26] - Meetings require the presence of at least two-thirds of the members to be valid [26] - The committee is responsible for maintaining accurate records of meetings and decisions made [34][36] Group 5: Reporting and Accountability - The Audit Committee must report its activities and findings to the board, including any significant issues or risks identified [12][21] - It has the authority to initiate investigations into financial misconduct and to recommend corrective actions [12][21] - The committee can also call for a temporary shareholders' meeting if necessary [23][24]