根据审计工作的性质和特点,审计文件材料的搜集和立卷归档工作,应是审计活动中不可缺少的组成部分,是最后一道工序。但是审计档案工作,是一项新的工作,有许多问题有待在工作实践中研究解决。经过几年来的实践与探讨,我们初步摸索了比较科学的整理方法。现将方法介绍如下: 一、审计文件材料的立卷方法和要求 (一)一个审计项目(案件)或一个调查审计项目结束后,应即行组卷,根据文件材料的多少,采取一案一卷或数卷,一个调查审计项目一卷或数卷的方法。 (二)定期报送审计文件材料在组卷时间上,一般要求年终整理组卷,存入针对年度,但如果一个 According to the nature and characteristics of the audit work, the collection of audit documents and the filing of archives and files should be an indispensable part of audit activities and the final process. However, the work of auditing archives is a new undertaking. There are many problems to be solved in the work practice. After several years of practice and discussion, we initially explored the more scientific finishing methods. Now the methods are introduced as follows: 1. Method and Requirements for Filing Volumes of Auditing Documents and Materials (1) After an audit project (case) or a survey and audit project is completed, a line should be set up. According to the number of documents and materials, Or volumes, a method of investigating one or more volumes of audit items. (B) the regular submission of audit documents In the group time, the general requirements of the end of the year to organize the test paper, deposited for the year, but if a