Measures For The Quality Control Of Audit Projects Audit Organs (For Trial Implementation)

Original Language Title: 审计机关审计项目质量控制办法(试行)

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(February 10, 2004 6th release of the Audit Commission) Chapter I General provisions article in order to regulate the auditing behavior, improve the quality of audit and audit responsibilities, according to the audit law and other related audit regulations, these measures are formulated.
    II audit institutions in accordance with the departments under the State Council and local people's Governments at all levels and their departments of financial revenue and expenditure, financial institutions and State-owned enterprises and institutions of financial revenue and expenditure, and other law shall be subject to audit of fiscal revenue and expenditure, financial revenues and expenditures when real, legitimate, the benefit of supervision through auditing, should comply with these measures.
    Third audit institutions of audit projects, to prepare audit programmes, collecting audit evidence, preparing audit journal and audit working papers, issued by the audit report, collect audit records and other quality control process.
    Fourth audit institutions to implement assessment and accountability systems of quality responsibility of audit projects, reliance on the audit, audit guidelines and these measures to assess quality of audit projects, pursue personnel responsibility of audit item quality.
    Article fifth audit organs at the annual audit plan, you should consider auditing project time, budget and personnel requirements, provide guarantees for the quality control of audit projects.
    Chapter II audit programme of the sixth audit of quality control authorities before the auditor and the audit team should prepare audit programmes and audit plan.
    Order Audit audit organized by different bodies or more audit groups with the industry audits, audit of special funds or other uniform audit projects, audit programme shall be compiled.
    Audit team when undertaking audit projects or the implementation of a single audit, audit programme shall be compiled.
    Seventh in the preparation of the audit authority and audit group audit before implementing the programme should be based on the scope and nature of audit projects, adequate staff and time, the pre-trial investigation the circumstances of the auditees.
    Eighth article trial Qian survey should understand was audit units following basic situation: (a) economic nature, and management system, and institutions set, and personnel prepared situation; (ii) financial, and financial membership relationship or State-owned assets supervision management relationship; (three) duties range or business range; (four) financial accounting institutions and work situation; (five) related of internal control and implementation situation; (six) major accounting policy selection and the changes situation; (seven) past accept audit situation; (eight) other need understand of situation.
    Nineth pre-trial investigation shall be to collect and audit projects related to the following information: (a) laws, regulations, rules and policies, (ii) bank accounts, financial statements and other related information, (iii) important records and relevant documents of the Conference (iv) audit records (v) electronic data, data structure documentation; (vi) other data need to be collected.
    Article tenth pre-trial investigation can choose one of the following ways: (a) to investigate the auditees, (ii) to test the auditees; (c) access to relevant information and (iv) visits to higher authorities, the relevant regulatory bodies, organization and personnel departments, and other relevant departments; (v) the other way around.
    11th General served in pre-trial investigations before a notice of audit and, if necessary, can after it has been served a notice of Audit audit unit of pre-trial investigation.
    12th audit work programme includes: (a) the audit objectives and (ii) the scope of the audit, (iii) audit object; (d) the content and focus of the audit (v) audit organization and Division of work; (vi) job requirements.
    Audit work program should be instructive.
    13th audit prepared by the audit institutions business unit responsible for the programme of work, auditing organs in charge of the leadership approved and released to specific audit tasks subordinate audit institution or the audit group.
    Critical audit project audit work programme Conference on auditing by the audit authority should be audited. 14th article audit implementation programme of main content including: (a) prepared of according to; (ii) was audit units of name and basic situation; (three) audit target; (four) importance level of determine and audit risk of assessment; (five) audit of range, and content, and focus and on audit target has important effect of audit matters of audit steps and method; (six) scheduled of audit work start time; (seven) audit group leader, and audit group members and Division; (eight) prepared of date; (nine) other about
    Contents.
    15th audit plan audit objectives refer to section of audit of project tasks.
    Determine audit target Shi, should consider following factors: (a) legal, and regulations, and regulations of provides and the related policy; (ii) Government, and audit organ, and about sector on audit project of requirements; (three) was audit units of about situation; (four) audit group members of business capacity, and audit experience; (five) audit of time and funding budget; (six) other need consider of factors.
    Audit audit audit objectives of the programme the programme should be specific.
    16th audit team audited the situation should be analysed to determine materiality and assessment of audit risk, focus on the audit objectives audit scope, content, and focus. Internal control audit team audited should be evaluated to determine whether internal control. Reliance on internal controls, compliance testing of internal control.
    Evaluation of internal control based on audited financial revenue and expenditure, financial revenues and expenditures the operations or accounting of substantive testing; do not rely on internal control, in implementing audit directly to audited financial revenue and expenditure, financial revenues and expenditures the operations or accounting of substantive testing.
    Audit of small or simple business projects, you can directly determine the scope, content and focus of the substantive test.
    17th audit plan audit scope means the audited financial payments, matters related to auditing and financial revenues and expenditures is a member of the accounting period.
    Article 18th auditing implementation auditing implementation of the means necessary to achieve audit objectives audit-related matters, as well as the specific audit objectives to be achieved.
    Audit matters generally in accordance with the audited financial payments, financial operations and Accounting Division.
    19th audit plan audit focus refers to the realization of affect the audit objectives audit matters.
    Audit information group the pre-trial investigation shall be made by preliminary analytical procedures, attention information between exceptions and exception changes analysis of audited financial payments, financial and economic activities related to the possible existence of important questions and clues to determine audit priorities.
    20th have important influence on achieving audit objectives audit matters shall determine the audit steps and methods.
    Audit procedures and methods should be able to guide Auditors in audit, achieving specific audit objectives.
    Article 21st audit team leader, audit team members and their Division, should take into account their professional competence and ethical standards, comply with the relevant requirements.
    Audit Director may appoint a qualified auditor to serve as presiding, fulfilling the audit team leader responsibilities within the scope of authority, but the audit team leader should be held accountable for results of presiding duties.
    22nd audit team leader responsible for preparing audit implement programmes examined by the audit group of department heads, approval of the authorities in charge of the leadership of the audit, the audit team is responsible for implementing.
    Significant audit project implementation plan, by the Conference audit services by audit bodies audited.
    23rd article audit group where sector head should on audit implementation programme of following matters for audit: (a) audit target of feasibility; (ii) importance level determine and audit risk assessment of rationality; (three) audit range, and content and focus of appropriate sex; (four) audit steps and method of can operation sex; (five) time arrangements of rationality; (six) Audit Division of appropriate sex; (seven) other need audit of matters.
    24th article implementation audit process in the has following case one of of, should adjustment audit implementation programme: (a) audit work programme adjustment of; (ii) Audit Group in on was audit units internal control evaluation Hou, think need adjustment audit focus, and steps and method of; (three) audit group personnel occurred changes, enough to effect audit implementation programme implementation of; (four) audit in the found major illegal case clues, need change audit content and focus of; (five) audit range by limit, cannot normal carried out audit work of;
    (F) other needs to be adjusted.
    25th audit implementation plan the following adjustment should be reported to the audit department head approval: (a) the audit scope, contents and priorities; (ii) materiality and audit risk level, (iii) important audit steps and methods; (d) the audit team members.
    Article 26th audit implementation plan the following adjustment should be reported to the approval of the authorities in charge of the leadership of the audit: (a) audit objective (ii) audit team leader (iii) audit start and end time and (iv) where the audit team considered other matters which need approval of the audit institution-led. 27th audit group in exceptional circumstances cannot follow the article 25th, 26th provisions of adjustment audit implementation programme approval procedures, verbal request audit group head or auditing body in charge of the leadership agreed, adjustment and implementation audits implementation of the program.
    At the end of the audit, the audit team should go through examination and approval procedures in a timely manner. 28th audit groups should be kept in pre-trial investigation, preliminary analytical procedures, internal control evaluation, determination of materiality and audit risk assessment process and audit programme adjustment is recorded.

    29th of Audit audit institutions in charge of the leadership responsible for the appropriateness of the audit objectives identified in the programme.
    Audit Group Head of Department is responsible for the adequacy of audit coverage and focus.
    Audit team leader for content appropriateness, steps and methods of operation are responsible for.
    Members of the audit team formed in the process of pre-trial investigation record authenticity and integrity are responsible for.
    Due to audit adjustment programming, properly, causing major violations should be identified and not identified by the, the person concerned shall bear corresponding responsibility.
    Chapter III quality control of audit evidence 30th auditor shall audit implementation plan identified audit issues in the implementation of the audit evidence gathered during the audit.
    31st audit evidence in the form of documentary evidence, material evidence and audio-visual or electronic data, oral evidence, conclusions, and transcripts and other evidence.
    Article 32nd audit evidence with objectivity, relevance, sufficiency and legitimacy.
    33rd Auditors should be targeted to collect and audit matters related to the audit evidence. For violations of the regulations of the State financial revenue and expenditure, financial matters and important influence on the findings of the audit, audit evidence is attached to audit working papers should be supported.
    Diary records audit other audit matters to audit verification processes and results, supported by audit evidence if necessary or relevant information. 34th article audit personnel should according to following method collection audit evidence: (a) through check method collection audit evidence of, should made and audit matters related of accounting information, and was audit units commitment book, and Conference records, and file, and contract, information, and audit personnel prepared of summary table, and regulation table, and analysis table, material; (ii) through prison disc method collection audit evidence of, should prepared real assets inventory listing and cash, and securities inventory table, material, And by audit personnel and was audit units about personnel signature; (three) through observation method collection audit evidence of, should prepared observation records, indicate observation of matters, and content and results, situation; (four) through query method collection audit evidence of, should made was query of units or personal of written replies material or oral replies records, and indicate query matters, and content, and way and query results, situation; (five) through letter card method collection audit evidence of, should made was letter card units or personal of reply,
    Prepared letter card records, indicate letter card matters, and range and reply results, situation; (six) through calculation method collection audit evidence of, should prepared calculation table or calculation work records, indicate calculation of matters, by according to of related data, calculation of method and results,; (seven) through analysis sex review method collection audit evidence of, should prepared compared analysis table, and ratio analysis table and trend changes table, analysis and description exception changes project, and important ratio or trend and expected amounts and related information of differences situation.
    35th Auditors can gather to prove matters of original information, relevant documents and hard; cannot or should not be made of the original information, relevant documents and material, and could also take the written record, extract, copy, photographs, dump, downloads or any other means to obtain audit evidence.
    36th Auditors gather physical evidence, ownership of physical persons, which shall be indicated the number, location, provider, storage and physical evidence, and so on. Auditors collect audio-visual or electronic data information, shall indicate the production method, production time, producers running environment, and electronic data systems, as well as location, storage mode, and so on.
    If necessary, the written material can be converted into electronic data, can be converted into written material.
    Auditors at the time of collection identification and transcripts, appraisal or inspection, which shall be indicated to the expert or related materials submitted by the Inspector, expert or Inspector qualifications.
    37th to achieve audit objectives are important auditing matters the audit steps and methods of implementation of the difficult or difficult to obtain sufficient audit evidence, the auditor shall implement additional or alternative audit procedures and methods, are still difficult to obtain sufficient audit evidence should be confirmed by the head of the audit, and audit journal to be reflected in the records and audit reports. 38th auditors audit evidence obtained, shall be signed or sealed by the evidence provided; provider signature or seal may not be acquired, auditors should indicate the reason.
    Signature or seal does not affect the fact that there may not be acquired, the audit evidence is still valid.
    39th audit evidence obtained a large number of articles, to prepare a summary of audit evidence, signed or sealed by the evidence provided. Auditors should analyze the audit evidence obtained, judgment and conclusion.
    Classification in accordance with audit matters in accordance with audit evidence and audit matters related to rank; judgment of audit evidence, decide, culling has nothing to do with auditing matters, invalid, duplicate and redundant evidence summary and analysis of audit evidence, determine whether evidence is sufficient to support the findings of the audit of the audit-related matters.
    40th after analysis, judgement and induction of audit evidence should be indexed, sorted, after the corresponding audit working papers, if necessary, can be attached after the corresponding audit journal.
    Cannot be attached in the audit working papers and audit journal of physical evidence, audiovisual materials and electronic data, and shall, in accordance with article 36th of this approach for the first paragraph, the provisions of the second paragraph of written material, after the corresponding audit working papers and audit journal. 41st steering Auditor on the audit team leader should be collected audit evidence, review the audit evidence.
    To find the evidence does not meet the requirements, should entrust the Auditor further evidence.
    42nd Auditors should be to collect audit evidence seriously inaccurate, or concealed, tampered with or destroys the responsibility of audit evidence.
    Audit team leader should be for an important audit matters does not collect audit evidence or insufficient evidence to support the findings of the audit, accountable for causing serious consequences.
    The fourth chapter audit diaries and the quality control of audit working papers 43rd diary is the auditor of the audit human unit chronologically written record reflecting the daily implementation of the audit process.
    44th Auditors shall, in the implementation of the audit process, daily audit journal.
    Article 45th audit journal elements include: (a) name of audit projects, (ii) auditor's name; (c) the Audit Division; (d) date of implementation audits; (e) audits of specific content; (vi) index number; (VII) page.
    Article 46th diary records of Audit audit included: (a) the name of the audit-related matters, (ii) implementation steps and methods of audit, (iii) audit information name and number; (iv) the auditor's professional judgment and verify results; (e) records of other needs.
    47th Auditors shall be true, fully documented audit journal shall not be omitted, fiction, conceals, destroys, other persons shall not be deleted.
    Elements of audit journal should be complete, complete and concise.
    48th Auditors as well as multiple audit matters, should be recorded in sequence in the same audit journal; many Auditors share the same audit-related matters shall be recorded separately in the respective audit journal.
    49th on the auditees in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure, as well as on the audit conclusion has important implications for audit matters, the auditor should prepare audit based on the diary of, preparing audit working papers.
    Diary records audit other audit matters to audit verification processes and results. 50th article audit work papers of elements including: (a) was audit units name, that accept audit of units or project of name; (ii) audit matters, that audit implementation programme determine of audit matters; (three) accounting during or as date, that audit matters belongs accounting during or as date; (four) audit personnel and the prepared date, that implementation audit project and prepared audit work papers of personnel and the prepared date; (five) audit conclusion or audit found problem summary and according to,
    That briefly description audit conclusion or audit found problem of nature, and amount, and number, and occurred time, and locations, and way, content, and related according to; (six) review personnel, and review views and the review date, that audit group leader or its delegate of has qualification of audit personnel on audit work papers of review views and the implementation review of date; (seven) index, and the page times, that audit work papers of unified number and the page of page times; (eight) annex, that audit work papers by attached of audit evidence and the related information.
    51st audit working papers should be supported by audit evidence. Audit working papers and audit evidence of the relationship should be reflected through index number of audit evidence.
    Multiple audit work papers of audit evidence, audit evidence should be attached to the closest behind the audit working papers and other audit working papers to be marked.
    52nd diary and audit of audit evidence, correspond to the audit working papers should be indicated by index number in the audit journal.
    53rd article audit group leader or its delegate of has qualification of audit personnel on audit work papers of following matters for review, and proposed review views: (a) audit implementation programme determine of audit matters whether implementation audit; (ii) audit implementation programme determine of specific audit target whether achieved, audit steps and method whether implementation; (three) facts whether clear; (four) audit evidence whether full; (five) applies legal, and regulations, and regulations whether accurate; (six) audit conclusion whether appropriate; (VII) other important matters.

    If necessary, the audit team leader or their authorized qualified auditors can examine audit journal.
    54th on problems in the diary and audit working papers of the audit, the audit team leader should entrust the auditor promptly corrected.
    55th Auditors shall audit journal and audit working papers of authenticity, integrity, responsible for the pending audit implementation plan lead to major problems were found, audit finds problems in undeclared or does not reflect, as well as audit identified serious misrepresentation of the responsibility.
    Team leader responsible for the review of the audit, could not be found in the audit working papers take responsibility serious misrepresentations.
    Fifth chapter 56th for quality control of audit reports audit report audit institutions was implemented subsequent to the audit, audited financial revenue and expenditure, financial revenue and expenditure of the real, legitimate, written instrument for benefit of the audit opinion.
    57th article audit report including following basic elements: (a) title, unified expressed for "audit report"; (ii) number, General expressed for "**** years subsection *,"; (three) was audit units name; (four) audit project name, General expressed for "**** annual **** audit"; (five) content; (six) issued units, that sent audit group of audit organ; (seven) issued date.
    Article 58th of audit reports include: (a) audit evidence, namely the implementation of audits on the basis of specific provisions of the laws, regulations and rules.
    (B) audited the basic situation, including the economic nature of the auditees, management, financial, financial, affiliation or relationship between State-owned assets supervision and administration, as well as financial income and expenses, financial status, etc.
    (C) accountability of the auditees, general formulation for auditees to provide accounting data and other documents associated with auditing is responsible for authenticity and integrity.
    (D) performing basic information, generally including the audit scope and audit approach and audit start and end times.
    Should indicate the scope of the audit the audit of the audited units involved financial revenue and expenditure, financial revenues and expenditures is a member of the accounting period and the related audit issues.
    (E) audit opinions, that is, depending on the audit objectives, based on the audit findings, the audited financial accounts, financial revenue and expenditure, legally and benefit situation assessment.
    Authenticity the main evaluation of accounting treatment of the auditees to comply with the relevant accounting standards and accounting system, and related accounting information and actual expenditure, financial conditions and results of business activities in line with levels.
    Legality of major evaluations of audited financial revenue and expenditure, financial revenue and expenditure in accordance with the relevant laws and regulations, the level of regulations and other normative documents.
    Benefit main audited fiscal, financial and economic activity of the achievement of economy, efficiency and effectiveness.
    Audit assessment the auditor's professional judgment should be used, taking into account materiality, acceptable audit risk, the audit found that factors such as the size, nature and circumstances of the problem. Audit institution to audit the business audit comments.
    Not covered in the audit process, audit evidence is weak, evaluation criterion or standard is not clear, as well as matters beyond the audit terms of reference and evaluation do not express an audit opinion.
    (Vi) audit of the audited unit in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure behavior facts and qualitative, processing the penalty decision, and according to the laws, regulations and rules, the decision about the transfer to proceed.
    (VII) when necessary may propose improvements to audited financial payments, financial management advice and recommendations.
    59th Audit Group on audit-related matters after the performance of audit shall submit audit reports.
    After the 60th audit report examined by the audit team leader, served on the auditee comments. Article 61st of auditee comments disagrees with the audit report, the audit team should verify, and written instructions.
    If necessary, the audit report should be amended.
    The audited unit from the date of receipt of the audit reports did not submit written comments in the 10th, with no objections, and to be noted by the Auditors.
    Comment audit report should be retained.
    62nd audit team shall audit report, auditees on the audit report and a written opinion, written description of the audit team, the audit implementation programme, audit working papers and audit evidence and other relevant material, newspaper auditing group Department for review.
    63rd article audit group where sector should on following matters for review, and proposed written review views: (a) audit implementation programme determine of audit target whether achieved; (ii) facts whether clear; (three) audit evidence whether full; (four) applies legal, and regulations, and regulations whether right; (five) evaluation, and qualitative, and processing, and punishment and transferred processing whether appropriate; (six) other need review of matters.
    64th departments to review audit reports as the audit group, people's audit report for the audit institutions.
    65th on the auditees in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure behavior need to be dealt with according to law, punishment, the Department intends to audit decisions as the audit group.
    66th by other relevant departments according to law on audit found correct, treatment, punishment or accountability issues relating to administrative liability or criminal liability of the persons, departments shall transfer intended to audit the audit group dealing with books.
    67th sector should be proposed as the audit group audit report, written decision of audit, audit transfer book, written opinions for auditees to audit reports, as well as other related materials submitted to the Office of Legislative Affairs for review.
    68th Legislative Affairs Agency shall review the following matters: (a) the statement of the main facts is clear, (ii) applicable laws, regulations and rules is correct; (c) evaluation, qualitative, the appropriateness of treatment, punishment and removal treatment; (d) the compliance audit program, (v) other matters requiring review.
    Legislative Affairs Agency shall, within the time limit set by the review opinion, issued by the review of submissions.
    Sector should be proposed as the 69th audit group audit report, audit decisions and auditing transfer address books and legal working body of the review submissions, and submitted to the auditing authorities in charge of the leadership. 70th General audit project audit reports, by the audit authority in charge of the leadership convened a small business meeting to discuss the approval of audit.
    Participants include auditing bodies in charge of the leadership, the audit group head, head of the Office of Legislative Affairs, audit team leader, and other relevant personnel. 71st important audit project audit reports, proposed by the audit institutions in charge of the leadership, principals by the audit authority or its designated official agreed, meeting held an engagement approval.
    Participants include heads of audit institutions, Audit Department and head of the Office of Legislative Affairs, audit team leader, experts and other persons concerned.
    72nd audit services should be fully discussed by the Conference audit based on business meeting.
    73rd Audit Department is responsible for auditing the business meeting of the Group of records and audit meeting decided to revise the audit reports, audit decision and audit transfer address book.
    74th article on was audit units and about responsibility personnel violation national provides of financial payments, and financial payments behavior, made larger amounts fine of audit decided zhiqian, should according to audit organ audit hearing of provides, told was audit units and about responsibility personnel since received audit hearing told book of day up 3rd within right to requirements held hearing; was audit units and about responsibility personnel requirements held hearing of, audit organ should organization hearing.
    Sector as the 75th audit group audit report, audit decisions should be transferred, auditing books sent or principal responsible auditing bodies in charge of the leadership issue.
    76th article audit issued by the authority shall, within the time stipulated in the audit report, audit decisions served on the audit and co, the audit service of the transfer unit.
    77th audit institutions organization industry audits, audit of special funds or other uniform audit projects, needs summary the preparation of audit reports should be prepared by the Group Department of audit or audit authority audit report, submitted to the organizational audit project audit authorities, the audit found that the amount and nature of the problem summary, form a unified audit reports.
    Summary audit report audit body business unit heads and related personnel, responsible for the authenticity and integrity of the audit of the summary report.
    Summary audit reports in accordance with the relevant provisions of the measures approved.
    78th audit institutions carry out auditing results announcement system, in accordance with the relevant provisions to the public audit report.
    Released audit report of audit institutions, according to law on guarding State secrets and commercial secrets of the auditees, comply with the relevant provisions of the State.
    79th audit team the audit report made on authenticity and integrity in charge; no major issues to audit working papers of record reflect or not reflect, reflect serious misrepresentation of the responsibility of the audit report.
    Audit group head on its people's audit reports, audit decisions, be responsible for the appropriateness of audit transfer address book; audit records in the audit reports of the Group's major undeclared or does not reflect, its people's audit report, audit decisions, auditing transfer address book reflects the fact that a serious misrepresentation of the responsibility.
    Legislative Affairs agency heads and review officer responsible for its review the appropriateness of comments; characterization is not accurate in the audit report, applicable laws, regulations and rules are incorrect, improper punishment issue should be found and not found, accountable for causing serious consequences.
    Auditing organs in charge of the leadership of the audit certificate issued by the audit report, written decision of audit, audit transfer process is responsible for the book. Audit authorities according to the auditing information with the results of the audit material misstatements, the officials should be held responsible.

    Sixth chapter 80th for quality control of the audit files audit group shall, in accordance with the audit file management to collect and audit project-related materials, establishing audit files.
    81st audit files audit group responsible, head of the audit review of audit files reflect the quality of service and acceptance.
    82nd filing responsibility with the audit team shall collect audit project documents audit after the end of the project, responsible for filing timely filing. 83rd article filing responsibility people should will and audit project about of following file material return into audit project files: (a) conclusion class file material, main is audit report and the audit Business Conference records, and review submissions, and audit group of written description, and was audit units on audit report of written views, audit report formed process in the formed of file material, and audit decided book and the related file material, and audit transferred processing book and the related file material,; (ii) proved class file material, main is was audit units commitment book, and
    Audit diary, and audit work papers, and audit evidence,; (three) project class file material, main is superior audit organ or this level Government of command file, and and audit matters about of reported material and the led instructions, and audit implementation programme and the trial Qian survey records, related material, and audit notice and authorized audit notice,; (four) reference class file material, main is cannot return into Qian three items of other file material.
    84th documentation in accordance with filing of audit projects, a project may provide a volume or number of volumes, but several items may not be made in one volume.
    Straddling the audit project, at the end of project audit's annual filing. 85th article filing responsibility people should according to following rules arranged file material: (a) audit project files within of file material according to conclusion class, and proved class, and project class and reference class of order arranged; (ii) conclusion class used inverse audit program and combined file material of important degree arranged; (three) proved class according to audit work papers and the by attached audit evidence and audit implementation programme by column audit matters corresponds to of order arranged; (four) project class according to file material formed of time order,
    And combined file material of important degree arranged; (five) reference class according to file material formed of time order, and combined file material of important degree arranged; (six) audit project files within of each copies or each group file Zhijian according to are pieces in Qian annex in Hou, and finalized in Qian modified draft in Hou, and reply in Qian asked in Hou, and instructions in Qian report in Hou, and important file in Qian secondary file in Hou, and summary sex file in Qian based sex file in Hou of order arranged;
    (G) audit journal human units in accordance with the audit team and members of the audit team order, separate filing and storage.
    86th person filing documentation after the collation, arrangement, referred to the head of the audit review and acceptance. Head of the audit review of the documents acceptance in accordance with the relevant provisions and signed comments.
    Does not meet the requirements, shall instruct the person concerned to correct or suggest improvements to the relevant bodies.
    Departments shall, in accordance with the established deadline as the 87th audit group audit projects to be checked file transfer archives authority archive.
    Department at the time of transfer of audit files audit group should do the audit of the audited units establish or complement the work of the CCRA.
    88th audit team members shall be responsible for documentation authenticity, completeness.
    Responsible for filing documents on a volume of integrity, archive, responsible for the normative.
    Audit team leader responsible for review and acceptance.
    Audit Group Head of Department is responsible for the timeliness of archiving.
    Seventh chapter 89th of quality responsibility of audit projects audit group membership, audit team leader, audit group head, head of the Office of Legislative Affairs, and review personnel in leadership through the implementation of the audit process, audit organs, violation of audits and regulations, national auditing standards and the provisions of these measures relating to quality control of audit projects, shall be investigated for responsibility.
    90th pursuit of audit item quality responsibility includes the following forms: (a) shall be ordered to correct the error, (ii) caution, criticism, education, (iii) order the written examination; (d) informed criticism; (v) suspension, transfer of training, (vi) the circumstances are serious, given administrative sanctions in accordance with the regulations; (VII) constitutes a crime, criminal responsibility shall be investigated according to law.
    In addition to the above-mentioned forms, may be cancellation of assessment, evaluation, promotion, promotion eligibility.
    91st under any of the following circumstances, can be mitigated or exempted from processing: (I) adverse consequences of non-audit staff human factors, (ii) initiative to correct our mistakes or minor, (iii) other circumstances that can be mitigated or exempted from processing. 92nd set up quality checks of audit projects audit institutions Committee is responsible for assessing the responsibility and the accountability of audit project quality.
    Main leadership as Director of the Commission of audit institutions, as members of the audit institutions on other, related audit business institutions, legal institutions, personnel and education institutions, supervisory bodies, agencies Office of the Party Committee, (), and the experts.
    Audit quality inspection Committee Office was set up Office in the Office of Legislative Affairs.
    Audit institution mainly responsible for the violation of provisions need to take responsibility for quality control of audit projects, audited by an audit institution superior quality inspection committee responsible for assessment and accountability.
    93rd Annual outstanding selection of audit projects by audit bodies, was named outstanding audit briefing in recognition of units and to participate in the audit project-related personnel award.
    94th audit institutions should strengthen the departments concerned on the quality of audit examination and understanding of acts contrary to the quality control of audit project provides, by the Committee on legislative affairs agency report of audit item quality checks in a timely manner.
    95th audit quality inspection Committee to violate the provisions of quality control of audit projects, to remind the relevant investigating Department, Office of Legislative Affairs, and make the decision according to the findings, shall be investigated for criminal responsibility, transferred to judicial organs for handling.
    96th is processed if not satisfied with the decision, in the 30th from the date of receipt of the decision to the complaint with the Commission for quality inspection audit project. Eighth chapter supplementary articles article 97th the approach in the Audit Commission for authority and tried out sending and presence.
    Regional audit bodies determined the pilot range can be tailored to specific circumstances.
    98th audit office term economic responsibility auditing and special audit investigation matters, in accordance with the measures implemented.
    99th article this way by the National Audit Office is responsible for the interpretation. 100th article this way come into force on April 1, 2004.
    Previously released under the relevant guidelines, is inconsistent with this approach, in accordance with these rules.                                Annex: 1. audit diary reference format 2. audit work papers reference format 3. audit report cover format annex 1: audit diary reference format = audit diary audit project: ┌-the-the-the-the-the ┬-the-the-the-the-the-the ┬-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┐ │ audit personnel │ │ Audit Division │         │
├───┬─┴──────┴─────┴───────────┬────┤
│ 日期 │                  审计工作具体内容                  │  索引  │
├───┼──────────────────────────┼────┤
│      │                                                    │                                                    │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │ │        │
│      │                                                    │        │
│      │                                                    │        │

│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
│      │                                                    │        │
└───┴──────────────────────────┴────┘
                                共  页第  页
=tbl/>

    附件2:审计工作底稿参考格式
=
                                审计工作底稿
索引号:
┌───────────┬───────────────────────┐
│被审计单位名称 │                                              │
├───────────┼───────────────────────┤
│审计事项              │                                              │
├───────────┼───────────────────────┤
│会计期间或者截止日                                                                期  │                                              │
├─────┬─────┴─────┬─────┬───────────┤
│ 审计人员 │                      │ 编制日期 │                      │
├──┬──┴───────────┴─────┴───────────┤
│    │                                                                │
│    │                                                                │
│    │                                                                │
│    │                                                                │
│    │                                                                │
│审计│                                                                │
│结论│                                                                │
│或者│                                                                │
│审计│                                                                │
│查出│                                                                │
│问题│                                                                │
│摘要│                                                                │
│及其│    │
│依据│                                                                │
│    │                                                                │
│                                                                │                                                                │
│    │                                                                │
│    │ │
│    │                                                                │
├──┴──┬─────────────────────────────┤
│ 复核意见 │                                                          │
├─────┼───────────┬─────┬─

                        ──────────┤
│ 复核人员 │                      │ 复核日期 │                      │
└─────┴───────────┴─────┴───────────┘
                  共  页第  页                   附件(共  页)
=tbl/>

    附件3:审计报告封面格式
=
                                 ******(审计机关名称)

                                  审计报告
                                ****年第*号

    被审计单位:****

    审计项目:****

                              审计机关(盖章)
                                      Date of =tbl/>

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