论文部分内容阅读
审计档案是审计机关进行经济监督的活动中形成的真实记录,审计档案工作是审计工作的一个部分。审计工作的特点,决定了审计档案的成套性。审计档案是审计工作活动的产物,有其自身发生、发展、运动的规律。各种审计档案材料,都反映了审计工作诸环节的相互关系,并以一定的审计事项为中心,形成一整套反映整个审计工作活动历史面貌的审计档案,这就是审计档案的成套性。明确审计档案成套性的特点,便于保证审计档案完整、系统,进行科学管理。 审计工作从审计的准备阶段开始,到审计工作的终结、复审阶段大致要经过以下环节,并形成各自不同的审计档案。
The audit file is a true record formed by the auditing agency in its economic supervision activities. The audit archives work is a part of the audit work. The characteristics of audit work determine the completeness of audit files. Audit files are the product of audit work activities and have their own rules of occurrence, development and movement. All kinds of audit files and materials reflect the interrelationship among various aspects of audit work. With a certain amount of audit items as the center, a complete set of audit files reflecting the historical appearance of the entire audit work activity is formed. This is the completeness of the audit files. To clarify the characteristics of audit file completeness, easy to ensure the integrity of audit files, systems, and scientific management. Audit work from the preparation stage of the audit, to the end of the audit work, the review stage generally go through the following aspects, and the formation of their own different audit files.