农村中小学布局调整审计调查的关键点

• 作 者: 殷铜山 田红玲
• 机 构: 嘉鱼县审计局,
• 出 处: 审计月刊
• 发表日期: 2012年08期
• 关键词: 审计调查 绩效 审计方法 审计范围 结构分析 审计策略 审计证据 审阅法 其他资产 审计建议

农村中小学布局调整审计调查,涉及面广,时间紧、任务重,为客观评价布局调整取得的主要成效,深入反映布局调整过程中出现的新情况、新问题,笔者认为,应以绩效审计为依托,对布局调整全面的绩效评估应把握以下五个关键点。关键点之一:“现状”。绩效审计方法模式,是指进行绩效审计的总思路,它揭示绩效审计的主要方向、重点和大审计范围,体现绩效审计的战略或全局思维。

The survey on the adjustment of the layout of primary and secondary schools in rural areas involves a wide range of tasks, time constraints and heavy tasks. It objectively evaluates the major achievements made in the layout adjustment and deeply reflects the new situations and new problems that arise in the process of layout adjustment. In my opinion, Relying on the adjustment of the layout of a comprehensive performance evaluation should grasp the following five key points. One of the key points: “status quo ”. Performance audit method model, refers to the general idea of ​​performance audit, which reveals the main direction of performance audit, focus and scope of large audits, reflecting the performance of the audit strategy or global thinking.