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开展审前调查工作在财务收支审计中作用越来越重要,要编制合理、有效的审计方案,就要在做好审前调查方面下功夫。调查越深入越能抓住重点,越能将审计风险降到最低。而对于中小学财务收支审前调查,就要根据其行业的具体特点,要有侧重点,笔者认为应体现以下几个方面:要结合学校财务收支特点,加强对学校各项收费调查。要深入到班级和学生交谈,要有一定的抽查面和真实数据。掌握最基础的材料和真实情况,才能够从蛛丝马迹中发现目前众多中小学存在的乱收费,加重学生负担情况。要结合学校管理情况,加强对学校各项资产的调查。要从学校总体财
It is more and more important to carry out the pretrial investigation in the audit of the financial revenue and expenditure. If we are to formulate a reasonable and effective audit plan, we must make great efforts in the pretrial investigation. The more in-depth investigation can grasp the key points, the more the audit risk can be reduced to a minimum. For pre-primary and secondary school financial revenue and expenditure survey, it is necessary according to the specific characteristics of its industry, there should be focused, I believe that should reflect the following aspects: To combine the characteristics of school financial revenue and expenditure, to strengthen the school fees survey. To go deep into classes and students to talk, there must be some random checks and real data. Grasp the most basic materials and the real situation, we can find out from the clues present many primary and secondary schools exist arbitrary charges, increase student burden. To combine the school management, to strengthen the school’s assets survey. Total money from school