《财会通讯》1984年第9期刊出朴世均同志“开展审计监督需要解决的几个问题”一文。对试审过程中遇到的问题,提出了一些十分有益的意见,我很同意。这对搞好审计监督将起到积极作用。近来由于我参加审计工作会议和接触省审计部门对我局直属公司审计的实际,也遇到了一些问题,因此,也想对开展审计监督,提几点补充意见: 一、关于审计工作的原则问题。审计机关是依照法律规定独立行使审计监督权的部门,它的工作原则应该是实事求是、公正。对于这个原则,各级审计部门总的来说,是坚持了的。但也有其些方面是作得不够的,如某公司特种贷款123.5万元,在帐务上和会计报表上明明白白作了反映,而个别 “Finance and Accounting Newsletter” No. 9 of 1984 published Comrade Park Shikun “to carry out audit supervision need to be addressed a few issues.” I have some very helpful comments on the problems encountered during the trial. I agree. This will do a good job auditing supervision will play an active role. Recently, I also encountered some problems due to the fact that I attended the audit work conference and contacted the audit department of the province about the audit of the company directly under the office. I also want to make some suggestions on how to carry out the audit supervision: First, the principle of auditing . The auditing organ is the department that independently exercises the power of auditing and supervising in accordance with the law. Its working principle should be truth-seeking and fair. For this principle, the audit departments at all levels are generally adhering to. However, there are some aspects that are not enough. For instance, a company’s special loan of 1.235 million yuan is clearly reflected in the accounts and in the financial statements. Individual loans