实行会计集中核算后,行政事业单位(以下简称被审单位)取消了会计、出纳和银行账户,所有资金归并到财政部门下设的会计核算中心(有的称为报账中心,以下简称核算中心)。被审计单位只设一名报账员,会计核算、会计监督与所有会计资料保管等工作均由核算中心完成,审计法制工作面临一些新的问题。 一、审计程序问题。 按照《审计法》及《实施条例》和国家审计规范要求,审计通知书、审计决定 After carrying out centralized accounting, the administrative institutions (hereinafter referred to as the auditees) cancel the accounting, cashier and bank accounts, and all the funds are consolidated into the accounting center under the financial department (sometimes referred to as the reimbursement center, hereinafter referred to as the accounting center) . The audited entity only has one accountant, and the accounting center, accounting supervision and all accounting data storage work are all completed by the accounting center, and the audit legal system faces some new problems. First, the audit procedures. In accordance with “Audit Law” and “Implementation Regulations” and national audit requirements, audit notice, audit decision