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审计报告是审计机关的重要文书。 1985年《国务院关于审计工作的暂行规定》最早对审计报告做了规定。 1988年审计条例和1994年《审计法》将审计报告规定为审计机关的内部业务文书。《审计机关审计项目质量控制办法(试行)》(以下简称6号令)对审计报告进行了重新定位:审计报告是审计机关实施审计后,对被审计单位的财政收支、财务收支的真实、合法、效益发表审计意见的书面文书。这种全新定位,将审计报告从审计机关的内部业务文书变为审计机关审计结果
The audit report is an important instrument of the auditing organ. The “State Council on the audit of the Interim Provisions” in 1985 the earliest provisions of the audit report. The Audit Regulations of 1988 and the Audit Law of 1994 stipulate the audit report as an internal business instrument of the auditing organ. “Auditing organs quality control measures audit project (for Trial Implementation)” (hereinafter referred to as Order 6) on the audit report was relocated: audit report is audited by the audit department, the audited unit’s financial revenue and expenditure, the true financial revenue and expenditure, Legal and effective written opinion on the written instrument. This new positioning, the audit report from the audit agency’s internal business instruments into auditing authority audit results