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随着审计工作的开展,在审计监督活动中会形成应当归档保存的各种文字材料、表格、凭证、计算材料、复印材料等真实的历史记录,这些文件材料就是审计档案。审计人员利用这些文件材料进行分析和摘录,编写出对审计工作实践有参考利用价值的审计档案参考资料,这是档案编研的主要内容,应下功夫做好这项工作。一、利用审计档案编写参考资料1、编写本机关审计工作大事记。机关审计工作大事记是将一个机关审计工作中所发生的大事、要事,以
With the implementation of the audit work, various historical materials, such as various written materials, forms, vouchers, calculation materials and photocopies, which are archived and kept, shall be formed during the audit and supervision activities. These documents and materials are the audit archives. The auditors use these documents and materials for analysis and excerpts, and compile reference materials for the audit files that have reference value for the audit work practice. This is the main content of the compilation and research of archives and should make efforts to do this work. First, the use of audit files to prepare reference materials 1, the preparation of the organs audit work memorabilia. The audit memorabilia of an organ is an important event that will occur in an organ’s audit work,