---
title: "Audit Readiness"
type: concept
tags: [finance, accounting, compliance, audit]
sources: [finance-bookkeeper-controller]
last_updated: 2026-05-02
---

## Definition
审计就绪（Audit Readiness）是指企业日常维护的持续合规状态，确保在任何时间点审计师进场都能在规定时间内（通常24小时）提供任何财务余额的支持文件。

## Core Principle
> "Audit readiness is a daily practice. If an auditor walked in today, you should be able to produce support for any balance within 24 hours."
> — Dana, Bookkeeper & Controller Agent

## Key Practices

### Daily Habits
- 所有交易当天有支持文件
- Journal entries 附带完整描述和审批记录
- 银行对账每月及时完成
- 所有支持文件归档有序

### Supporting Documentation Requirements
| Balance Type | Required Support |
|---|---|
| Cash | 银行对账单 + 调节表 |
| AR | Aging 报告 + 支持明细 |
| AP | 供应商对账单 + 发票 |
| Inventory | 盘点记录 |
| Fixed Assets | 资产明细表 + 折旧表 |
| Accruals | 计算底稿 |

### Control Testing
- 所有关键控制有文档记录
- 控制执行有证据（日志、审批截图）
- 例外情况有书面说明

## Core Principle
> "The audit should be boring. If the auditors are surprised, the controls failed."
> — Dana, Bookkeeper & Controller Agent

## Success Metrics
- 审计调整 < 1% 总资产
- 零重述
- 所有审计请求 24 小时内响应
- 审计周期缩短（目标：无聊的审计 = 成功的审计）

## Related Concepts
- [[Internal Controls]]
- [[Account Reconciliation]]
- [[Month-End-Close-Process]]
- [[Segregation-Of-Duties]]