近日,开封市审计局积极加强安全保密工作管理,重温保密纪律,提高每个审计人员的安全保密意识和全局安全保密防范水平。一是认真学习《审计法》第十四条规定的“审计人员对其在执行职务中知悉的国家秘密和被审计单位的商业秘密,负有保密的义务”和《审计准则》第十五条规定的“对于执行审计业务取得的资料、形成的审计记录和掌握的相关情况,未经批准不得对 Recently, the Audit Bureau of Kaifeng actively strengthened the management of security and confidentiality, reviewed the confidentiality discipline, and enhanced the auditing staff’s awareness of security and confidentiality and the overall level of security and prevention. First, conscientiously study the provisions of Article 14 of the Audit Law, ”Auditors’ Obligations of Confidentiality for State Secrets and Trade Secret of the Auditee to Be Known in the Executive Office“, and Article 10 of the ”Auditing Standards“ Five provisions ”for the implementation of the audit business information obtained, the formation of audit records and grasp of the relevant circumstances, without approval shall not be