【案例故事】在对一个市直单位进行审计时,审计人员发现该单位账面上的财务收支类别齐全,但数额较小,与其规模及业务量不相匹配,遂询问会计李某。李某称单位经济情况不好,财政拨款不足,无收入来源,新任领导严格控制开支,因此收支数较小。针对这种情况,审计人员意识到若直接追问不会有什么实效,就不再问其单位的财务收支问题,转而提出要到大院随意走走看看。审计人员边 Case Story When auditing a city-level unit, the auditor found that the unit’s financial receipts and disbursements on the books were complete, but the amount was relatively small, which did not match the scale and the amount of business. Lee said the unit economy is not good, lack of financial allocations, no source of income, the new leadership strictly control the expenditure, so the revenue is small. In response to this situation, the auditors realized that if direct questioning would not have any practical effect, they would no longer be asked about the financial revenue and expenditure of their units. Instead, they suggested that they should go to the compound yard and walk around arbitrarily. Auditor side