审计结论客观公正性之我见

• 作 者: 盛振峰 郑天津
• 出 处: 吉林财贸学院学报
• 发表日期: 1988年01期
• 关键词: 审计结论 客观公正性 审计证据 审计机关 书面审计 审计人员 审计工作实践 人员分析 库存商品 经济活动

审计结论,是审计机关对每一经济业务审计结束后,根据审计结果写出的书面审计意见。审计结论是否客观公正,取决于真实、充分、完整的审计证据;审计人员分析、判断错误与弊端的能力;处理好合法性与合理性的关系,以及体现审计人员职业道德,等等。所以,同一审计案件,审计人员可能提出不同的审计意见或建议,审计机关可能做出不同的审计结论和决定。下面结合审计工作实践,就审计结论的客观公正性,谈谈我们的认识。

The audit conclusion is a written audit opinion written by the auditing agency upon the conclusion of each economic operation after the conclusion of the audit. Whether the audit conclusions are objective and fair depends on the true, sufficient and complete audit evidence; the ability of the auditors to analyze and judge the errors and abuses; the relationship between legitimacy and rationality, and the professional ethics of the auditors should be properly handled. Therefore, in the same audit cases, the auditors may propose different opinions or suggestions, and the auditing agency may make different audit conclusions and decisions. The following combination of audit practice, the audit findings of the objective and fair, to talk about our understanding.