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第一条为了规范审计复核工作,健全审计机关内部监督制度,保证审计工作质量,根据《中华人民共和国审计法实施条例》、《审计署审计复核工作规则》以及有关审计准则,结合本厅实际,制定本规定。第二条省审计厅对审计报告、审计意见书、审计决定实行审计组所在的审计业务处、厅专门复核机构两级复核制度。经复核后的审计报告以及审计意见书和审计决定由审计业务处报送分管厅长或者审计业务会议审定。第三条审计复核范围是下列审计项目:(一)厅审计业务处实施的审计项目,厅直接组织并需要以省厅名义出具审计意见书和审计决定的审计项目:
Article 1 In order to standardize the audit review work, improve the internal supervision system of the audit institution and ensure the quality of the audit work, according to the Regulations for the Implementation of the Audit Law of the People’s Republic of China, the Auditing Audit Review Rules and the relevant auditing standards, Formulate this regulation The second audit department of the audit report, audit opinion, the audit decision audit department where the implementation of audit services, offices specialized review of two-tier institutions review system. After reviewing the audit report as well as the audit opinion and audit decision by the audit office in charge of the competent director or auditing business meeting validation. Article 3 The scope of the audit review is the following audit items: (1) Auditing items implemented by auditing office of the Office, auditing items that the department directly organizes and needs to issue auditing opinions and auditing decisions in the name of the ministry: