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近年来,公安现役部队总结规范了现场审计操作、审计问题用语和定性以及实用性强的审计技术方法,指引审计人员按照有关制度要求和有关技巧正确实施审计,审计规范化建设不断推进,审计效率和质量明显提高,有效防范审计风险。但是公安现役对审计技术方法的认识、研究和应用还不够深入,制约着审计工作的全面科学发展,研究这些不足和提出目标、措施具有重要的意义。
In recent years, the active forces of public security have summed up and regulated the on-site audit operations, the terms of audit, qualitative and practical audit techniques, and guided the auditors to correctly carry out audits in accordance with the relevant system requirements and relevant skills. The auditing standardization was continuously promoted, the auditing efficiency and The quality is obviously improved and the audit risk is effectively prevented. However, the existing research, application and application of audit techniques and techniques in active duty of public security are not yet in-depth and restrict the comprehensive and scientific development of audit work. Therefore, it is of great significance to study these deficiencies and propose goals and measures.