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一、编制审计项目计划审计项目计划一般应包括以下主要内容:(1)审计事项的名称和性质;(2)审计组及其人员构成;(3)被审计单位的名称、住所;(4)审计执法的方式、方法;(5)审计执法的难点、重点和采取的相应措施;(6)审执法活动的部署安排;(7)审计执法的有效期限。年度审计项目计划应在本财政年度开始之前就编制好。必要时还可编制分季度的具体审计项目计划。年度审计项目计划应报本级人民政府和上级审计机关备案,并由审计机关负责人签署后组织实施。
I. Preparation of Audit Project Plan The audit project plan generally should include the following main contents: (1) the name and nature of the audit matter; (2) the composition of the audit team and its personnel; (3) the name and domicile of the audited entity; (4) (5) Difficulties, key points and measures adopted in the audit of law enforcement; (6) Arrangements for the execution of law enforcement activities; (7) The effective period for auditing law enforcement. The annual audit project plan should be prepared prior to the start of the fiscal year. If necessary, can also be prepared quarterly specific audit project plan. The annual audit project plan shall be submitted to the people’s government at the corresponding level and the auditing organ at a higher level for the record, and signed by the chief auditing organ for organization and implementation.