专项审计

发布日期:2016-10-18 阅读量:1688次

专项审计的定义我们可以通过和年度审计的区别来更好的把握:专项审计是对某个具体项目的审计,其他的不涉及;而年度审计是对企业全面的审计,当然具体项目也包括在内。

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专项审计

AG体育woguozaozai1996nianjiubanbule《shenjijiguanzhuanxiangshenjidiaochashishibanfa》,yu1997nian1yue1rikaishishishi,bingyu2001nian8yue1ribanbule《shenjijiguanzhuanxiangshenjidiaochazhunze》,xiangduiyuniandushenjieryan,zhuanxiangshenjidiaochajuyouyixiatedian:

AG体育1、mubiaodehongguanxing。youyuzhuanxiangshenjidiaochashiduijingjilingyuzhongdaiquanjuxing、pubianxing、qingxiangxingdetedingshixiangjinxingxitongdiaochalejie,tongguozonghefenxi,xiangyouguanbumenfanyingqingkuang、jieluwenti、tichujiejuewentidejianyi,weidangwei、zhengfujuecetigongyiju,weiguojiahongguandiaokongfuwu。yincizhuanxiangshenjidiaochademubiaojuyouhongguanxing。

AG体育2、fanweideguangfanxing。zhuanxiangshenjidiaochafanweideguangfanxingzhuyaotixianzaidiaochaduixiangdeguangfanxingheziliaolaiyuandeguangfanxinglianggefangmian。congduixiangshangkan,fanshiyubeidiaochashixiangyouguandedanweihegerendoushuyuzhuanxiangshenjidiaochadefanwei。congziliaolaiyuanshangkan,zhuanxiangshenjidiaochadezhengshicailiaojikeyishicongbeidiaochadanweidezhangce、baobiaozhongsuoshoujidehuiji、tongjishuju,yekeyishiyongdiaochazoufangyouguanrenyuandengfangshisuoshoujideyubeidiaochashixiangyouguandeqitaziliao。

3、fangshideduoyangxing。congyangeyiyishangjiang,zhuanxiangshenjidiaochashishenjihediaochadeyoujijiehe,yincishenjirenyuankeyicaiyongduozhongfangshilaikaizhanshenjidiaocha。zhuanxiangshenjidiaochajikeyishidanxiangdiaocha,yekeyishiduoxiangdiaocha;jikeyishidandudeshenjidiaocha,yekeyijiehexiangmushenjikaizhanshenjidiaocha;jikeyitongguoshenhebeidiaochadanweidehuiji、tongjiziliaojinxingdiaocha,yekeyitongguozhaokaizuotanhuihezoufangyouguandanwei、geren,yijixiangyouguandanwei、gerenfafangshenjidiaochabiaodengfangshilaijinxingdiaocha。

AG体育4、zuoyongdeshixiaoxing。zhuanxiangshenjidiaochademudeshiweishangjijingjijuecetigongyiju,yincizuochushenjidiaochajielunhetichushenjidiaochajianyibixuyaozaishangjiyouguanbumenzuochujuecezhiqian,fouzejiuhuicuoguoshiji,shishenjidiaochashiquleyingyoudejiazhi。

zhuanxiangshenjidiaochabaogaoshizhuanxiangshenjidiaochagongzuojieshuhou,zhuanxiangshenjidiaochazuxiangshenjijiguantichudebaogao。zhuanxiangshenjidiaochabaogaoshifanyingwenti、fenxiyuanyinhetichuyijianjianyidezaiti,shifanyingdiaochachengguodaxiaodeguanjian。

caiwubaobiaoshenjibaogaoyougudingdesizhonggeshi,zhuanxiangshenjimeiyougudinggeshi。zhuanxiangshenjiyougezhonggeyangdeweituozheheshiyongzhe,doushizhenduimouyishixianghuomouyimudesuojinxingdeshenji。yincizhuanxiangshenjibaogaoyeshigeshigeyang,wufayongyizhonghuozhejizhonggudingmoshi。yibandezhuanxiangshenjidebaogaofenweiliangzhong,yizhongshijianshibaogao,yizhongshixiangshibaogao。

AG体育ruguoshenjideshiwanzhengdecaiwubaobiao,bingqieweituodanweimeiyoutebieyaoqiu,jiukeyitaoyongnianducaiwubaobiaoshenjibaogaogeshichujujianshibaogao。ruqiyegaizhishenji,hebingfenlishenjideng。

xiangshibaogaoyoudeshiweituoshenjideneirongjuedingde,rulirenshenji,weilepingjialirenrendejingjizeren,bixuchujuxiangshibaogao。youdeshiweituofangzhuanmenyaoqiude,zaiqiandinghetongshiyingzhengqiuweituofangdeyijian。

AG体育xiangshibaogaodefanweiduanheyinyanduankeyicankaoshenjizhunzedi1601hao(duiteshumudeshenji)heshenjizhunzedi3101hao(lishicaiwuxinxishenjihuoshenyue)shenjibaogaofanli。zheixieshenjibaogaofanlizaishenjibaogaoyinyanduanyuyiqiandebaogaogeshijibenyizhi,yinci,womenyekeyicankaoyiqiandebaogaogeshizhuanxiefanweiduanheyinyanduan,qitaneironggenjuweituofangdexuyaoqueding。

专项审计调查的程序和要求

AG体育zhuanxiangshenjidiaocha,shizhishenjijiguanzhuyaocaiyongshenjidefangfa,duiyucaizhengshouzhi、caiwushouzhiyouguanhuozhebenjirenminzhengfujiaobandetedingshixiang,xiangyouguandifangzhengfu、bumen、danweihegerenjinxingdezhuanmendiaochahuodong。qizhuyaodechengxuyaoqiuzaiyu: zhuanxiangshenjidiaochashixiangyinglierushenjijihua,shixingjihuaguanli。zhuanxiangshenjidiaochadeshixiangzhuyaoyouguojiacaijingfalv、fagui、guizhanghezhengcedezhixingqingkuang;xingyejingjihuodongqingkuang;youguanzijindechouji、fenpeiheshiyongqingkuang;benjirenminzhengfujiaoban、shangjishenjijiguantongyizuzhihuozheshouquanyijibenjishenjijiguanquedingdeqitashixiang。zheixieshixiangjikedanduquedingweizhuanxiangshenjidiaochaxiangmu,yikejiehexiangmushenji,jinxingzhuanxiangshenjidiaocha,danyingnarushenjijihua,shixingjihuaguanli。

AG体育zhuanxiangshenjidiaocha,yingchenglizhuanxiangshenjidiaochazu,zhidinghaoshenjidiaochafangan。anzhaoshenjijihua,shenjijiguanyinggenjuzhuanxiangshenjidiaochashixiangdedaxiaohegongzuonanyichengdujiyaoqiu,zhipainengzugoushengrengaixianggongzuoderenyuan,zuchengdiaochazu,quedingdiaochazuzuzhang,shixingzuzhangfuzezhi,mingquezequan。bingyoudiaochazuzuzhangfuzenidingzhuanxiangshenjidiaochafanganbaoqingshenjijiguanpizhun。zaijutishishiguochengzhong,yijushijiqingkuangdefazhanbianhua,xuyaoduizhuanxiangshenjidiaochafanganjinxingdiaozheng,yiyingzaidiaozhengshibubanbaopichengxuheshouxu。zhuanxiangshenjidiaochafanganshejidezhuyaoneirongbaokuodiaochademubiao、fanwei、neirong、chengxu、shijianherenyuanfengongdeng。

AG体育zaishishizhuanxiangdiaochaqian,nidingbingsongdazhuanxiangshenjidiaochatongzhishu,bingsuoqu《shenjiwenshusongdahuizheng》。zhuanxiangshenjidiaochatongzhishuyingbaokuobeidiaochadanweimingcheng;diaochadeyiju、fanwei、neirongheshijian;xuyaobeidiaochadanweipeihegongzuodejutiyaoqiu;diaochazuzuzhangjichengyuanmingdandengneirong。ruguozhuanxiangshenjidiaochashijiehexiangmushenjikaizhande,keyizaixiangmushenjitongzhishuzhongmingquezhuanxiangshenjidiaochashiyi。

AG体育shishizhuanxiangshenjidiaochayushishixiangmushenjidefangfaheyaoqiushijibenxiangtongde。shishizhuanxiangshenjidiaochadeguochengzhong,zhuyaocaiqushenjidefangfaqudebeidiaochadanweideyouguancailiao,yuxiangmushenjiyiyang,qudedezhengmingcailiaoyingdangkeguan、xiangguan、chongfenhehefa,zuyizhengmingbeidiaochashixiang。qudedeyouguanzhongyaoshixiangdezhengmingcailiao,yingdangyoutigongzheqianminghuozhegaizhangyuyiheshihequeren。bunengqudetigongzheqianminghuozhegaizhangde,shenjidiaocharenyuanyingdangzhumingyuanyin。shenjidiaocharenyuanxiangbeidiaochadanweizhiwaideyouguandanweihegerendiaochashi,yingdanglvxingchushishenjirenyuandegongzuozhengjianhezhuanxiangshenjidiaochatongzhishufubendeshouxuhechengxu。

AG体育zhuanxiangshenjidiaochazuzaishishizhuanxiangshenjidiaochajieshuhou,yaojishixiangpaichudiaochazudeshenjijiguantijiaozhuanxiangshenjidiaochabaogao。zhuanxiangshenjidiaochabaogaoyingbaokuodiaochadefanwei、neirongheqizhishijian;beidiaochashixiangdejibenqingkuang;faxiancunzaidewentijiyuanyinfenxi;diaochajielunhegaijinjianyiyijiqitaxufanyingdeqingkuanghewenti。ruguozhuanxiangshenjidiaochashiyuxiangmushenjijiehejinxingde,haiyingdangjiangshenjibaogaozhongfanyingdeyouguanqingkuangyudiaochajieguoyibinghuizong,xingchengzhuanxiangshenjidiaochabaogao。

shenjijiguanyingrenzhenshendingzhuanxiangshenjidiaochabaogao,anshishangbao。shenjidiaochazuxiangshenjijiguantijiaozhuanxiangshenjidiaochabaogaozhiqian,yingjiangbaogaozhengqiubeidiaochadanweideyijian,jiubaogaozhongsuoliedewentiheqingkuangzuojinyibuheshi。shenjijiguanyaoduishenjidiaochazutijiaodezhuanxiangshenjidiaochabaogaojinxingrenzhenshenyi,shendinghoushangbao。duibenjirenminzhengfujiaobandehuoshenjijiguanzixinganpaidezhuanxiangdiaochaxiangmu,yingjiangdiaochajieguobaobenjirenminzhengfuheshangyijishenjijiguan;duishangjishenjijiguantongyizuzhihuozheshouquandezhuanxiangshenjidiaochaxiangmu,shenjijiguanzhijiangdiaochajieguobaogaobaoshangyijishenjijiguanjike。

duizhuanxiangshenjidiaochazhongfaxiandeweifanguojiacaijingfaguixingwei,shenjijiguanyingyifazuochuxiangyingdechulichufa。youyuzhuanxiangshenjidiaochaqudezhengmingcailiaodefangfazhuyaoshishenjifangfa,zaidiaochaguochengzhong,kenenghuifaxianbeidiaochadanweiweifanguojiacaijingfaguixingwei,duici,shenjidiaochazuyingjishibaogaoshenjijiguan,shenjijiguanyingyifazuochuxiangyingdechulichufa。duiyushuyubenjiguanfadingzhiquanfanweide,kezhijiejinxingchulichufa,danchulichufayaoanzhaoxiangmushenjifadingdeshenjichengxujinxing,chengxubixudaoweihehefa。duibushubenjiguanfadingzhiquanfanweide,yingxiangxiangguanbumenhedanweijinxingyisong,bingqudeyisongdezhengmingwenshu……

AG体育zhuanxiangshenjidiaochashixiangyingrenzhenjianliwanzhengdedangan,jiaqiangdanganguanli。zhuanxiangshenjidiaochashishenjijiguandejibenjianduxingshizhiyi,yaoqiujiangzhuanxiangshenjidiaochashixiangdequanbuxiangguancailiaojianlidanganjinxingguanli。youguanxiangmushenjidedanganguanliyijianlejiaowanshandezhidu,zhuanxiangshenjidiaochashixiangdedanganguanlikecanzhaozhixing。