54 lines
1.6 KiB
Markdown
54 lines
1.6 KiB
Markdown
---
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title: "Audit Readiness"
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type: concept
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tags: [finance, accounting, compliance, audit]
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sources: [finance-bookkeeper-controller]
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last_updated: 2026-05-02
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---
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## Definition
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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。
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## Core Principle
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> "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."
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> — Dana, Bookkeeper & Controller Agent
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## Key Practices
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### Daily Habits
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- 所有交易当天有支持文件
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- Journal entries 附带完整描述和审批记录
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- 银行对账每月及时完成
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- 所有支持文件归档有序
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### Supporting Documentation Requirements
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| Balance Type | Required Support |
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|---|---|
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| Cash | 银行对账单 + 调节表 |
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| AR | Aging 报告 + 支持明细 |
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| AP | 供应商对账单 + 发票 |
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| Inventory | 盘点记录 |
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| Fixed Assets | 资产明细表 + 折旧表 |
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| Accruals | 计算底稿 |
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### Control Testing
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- 所有关键控制有文档记录
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- 控制执行有证据（日志、审批截图）
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- 例外情况有书面说明
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## Core Principle
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> "The audit should be boring. If the auditors are surprised, the controls failed."
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> — Dana, Bookkeeper & Controller Agent
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## Success Metrics
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- 审计调整 < 1% 总资产
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- 零重述
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- 所有审计请求 24 小时内响应
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- 审计周期缩短（目标：无聊的审计 = 成功的审计）
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## Related Concepts
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- [[Internal Controls]]
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- [[Account Reconciliation]]
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- [[Month-End-Close-Process]]
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- [[Segregation-Of-Duties]]
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