审计署在制定的审计工作五年发展规划中 ,突出强调要实行审计与专项审计调查并重 ,逐步提高专项审计调查的比重 ,争取到 2 0 0 7年 ,专项审计调查项目占整个项目的一半左右。同时从 2 0 0 4年 4月 1日起 ,审计署机关及派出、派驻机构试行的《审计机关审计项目质量控制办法 (试行 )》(以下简称质量控制办法 ) ,主要是针对审计项目制定的审计质量控制体系 ,“对于专项审计调查 ,要求参照本办法执行”(见《质量控制办法》的第九十八条之规定 )。审计与专项审计调查是两种不同的审计工作方式 ,实施过程中存在相当大的差别。比较而言 ,审计主要是针对具体要求和项目的审计 ,侧重于发现问题 ,纠正和处理问题。专项审计调查主要是针对宏观管理中可能存在的问题 ,在一定范围内展开调查 ,侧重于分析研究 ,提出审计建议。本文就专项审计调查执行《质量控制办法》提出几点粗浅的看法或思考 During the five-year development plan for auditing formulated by the Audit Commission, the two sides emphasized that both auditing and special auditing should be implemented equally and gradually increased the proportion of special auditing investigations. In 2007, the special auditing items accounted for about half of the entire project . At the same time, from April 1, 2004, the Audit Office Administration and the Measures for the Quality Control of Auditing Institutions (Trial Implementation) (hereinafter referred to as the quality control measures) piloted by dispatched and dispatched offices shall be mainly conducted for audit projects Audit quality control system, “for the special audit investigation, requiring reference to the implementation of this approach” (see “Quality Control Measures,” the provisions of Article 98). Audit and special audit investigations are two different ways of audit work, there are considerable differences in the implementation process. In contrast, audits focus on audits of specific requirements and projects, focusing on spotting, correcting and addressing issues. The special audit investigation mainly aims at the problems that may exist in the macro-management, and conducts investigations within a certain range, concentrating on the analysis and research and putting forward audit suggestions. This article on the special audit investigation and implementation of “quality control measures” put forward some superficial views or thinking