略论审计报告的写作

• 作 者: 白昌文
• 机 构: 北京市审计局,
• 出 处: 应用写作
• 发表日期: 2011年07期
• 关键词: 审计报告 审计机关 被审计单位 经济效益审计 上级审计机关 财务收支审计 工作安排 审计依据 北京市审计局 专项资金

我国审计机关成立28年来,经过实践,在如何写好审计报告问题上,趟出了自己的新路。一、何为审计报告审计报告是审计组向直接上级审计机关报告工作的重要文书之一。审计机关派出的审计组,遵照上级的指示或工作安排,到被审计单位开展财政财务收支审计、资产负债审计、法纪审计、经济效益审计、领导干部经济责任审计、各种专项资金

In the 28 years since the founding of our country’s auditing organ, our practice has been tripled out on how to write auditing reports. I. What is the audit report? The audit report is one of the important documents that the audit team reports to the higher-level auditing organ directly. The audit team dispatched by the auditing organ shall, in accordance with the directives or work arrangements of the higher authorities, go to the audited entity to carry out financial and fiscal revenue and expenditure audits, assets and liabilities auditing, law and discipline auditing, economic benefit audits, leading cadres’ economic responsibility audits, various special funds