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《中华人民共和国审计法》的贯彻执行,标志着市计工作进入一个新的发展阶段,我们必须按照《审计法》的规定,不断深化商贸企业审计工作,对实践中符合《审计法》的做法要继续坚持,对新形势下商贸审计工作遇到的新情况、新问题,要根据《市计法》的内容和要求进行探索和规范。目前,制定符合《审计法》规定的商贸企业审计的实施办法,明确和规范其具体任务、内容、方法,是摆在各级审计机关面前的一项重要任务。(一)明确任务根据《审计法》的规定,商贸企业审计的主要任务应包括:1、对国有商贸企业资产负债损益的真实性、合法性进行审计,监督国有资产保值增值,并延伸检查内部管理制
The implementation of the “Audit Law of the People’s Republic of China” marks that the city planning work has entered a new stage of development. We must continue to deepen the auditing work of commercial enterprises in accordance with the provisions of the Audit Law, and in accordance with the practice of “audit law” We must continue to insist that new situations and new problems encountered in the business audit work in the new situation should be explored and regulated in accordance with the contents and requirements of the “Municipal Accounting Law.” At present, formulating measures for the implementation of the audit of commerce and trade enterprises conforming to the provisions of the “Audit Law”, and specifying and regulating their specific tasks, contents and methods are an important task for audit agencies at all levels. (A clear mandate According to the provisions of the “Audit Law”, the main tasks of the audit of business enterprises should include: 1, auditing the authenticity and legitimacy of the assets and liabilities of state-owned commercial enterprises, monitoring the preservation and appreciation of state-owned assets and extending the internal inspection Management system