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审计档案是审计机关在审计工作中形成的各种原始资料,包括报表、凭证、文件、证据、信函、电报、照片、录音(像)磁带、批件及一些会议记录、纪要等。它是审计活动的原始记录,是考查审计工作,研究审计工作,研究审计历史的必要材料。审计档案是国家档案全宗的一个组成部分。审计署和国家档案局于1986年4月联合颁发的《关于审计档案管理工作的暂行规定》,是审计档案工作的法律规范。审计档案的作用主要是:
The audit archives are all kinds of original materials formed by audit institutions in the course of auditing, including reports, vouchers, documents, evidences, letters, telegrams, photographs, sound recording tapes, documents and minutes, minutes and so on. It is the original record of the audit activity, which is the necessary material for examining the audit work, studying the audit work and studying the audit history. The audit file is an integral part of the national archives. The “Interim Provisions on the Administration of Audit Files” jointly issued by the Audit Commission and the State Archives in April 1986 are the legal norms governing the work of audit archives. The role of the audit file is mainly: