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监督工会经济事项是工会审计工作的一个重要方面,而审计工作能否顺利进行,真正发挥监督作用,审计人员能否掌握并熟练运用各种审计查账技巧与方法,发现问题,找出疑点,是一个至关重要的环节。结合多年的审计实践,现就审计查账方法与技巧谈几点看法。一、审计查账准备工作一是确定审计查账任务,拟定审计查账工作方案。二是选派审计查账人员并适当分工。三是组织学习培训。学习《工会会计制度》、《工会预算管理办法》、《河南省总工
To supervise the economic affairs of the trade unions is an important aspect of the auditing work of the trade unions. Whether the auditing work can be carried out smoothly and whether the auditing work plays a supervisory role, whether the auditors can master and skillfully use auditing auditing techniques and methods to find problems and find out the doubts is A crucial link. Combined with years of audit practice, now on audit audit methods and techniques to talk about several points. First, audit audit preparation First, the audit audit tasks to determine the preparation of the audit audit plan. The second is to select audit auditors and an appropriate division of labor. Third, organizational learning and training. Learn “trade union accounting system”, “union budget management approach”, "chief engineer of Henan province