财政审计经历了二十多年的审计实践,从查清家底的传统财政收支审计到向财政资金的效益审计拓展,审计的内容、重点、方法都随着财政体制的改革和财政审计实践的不断深入发生了较大变化。本文试对财政审计的工作实践中发现的影响财政收支真实性的问题类型及审计技巧进行归纳和总结。 The financial auditing has experienced more than 20 years of audit practice. From checking out the family’s traditional revenue and expenditure auditing to expanding the auditing of the effectiveness of financial funds, the content, key points and methods of the auditing are all following the reform of the financial system and the practice of financial auditing There have been major changes in depth. This article tries to summarize and summarize the types of problems and auditing skills that affect the authenticity of fiscal revenue and expenditure found in the practice of financial auditing.