依法审计

论依法审计的内容要求及保证措施

On requirement of audit contents according to law and guarantee measures

国家审计机关依法审计能力研究

A Research on the Ability of Auditing by Law of State Audit Institutions

政府审计职责是政府审计制度的核心问题之一，是政府法制建设的一个重点，是依法审计的重要保障，是充分发挥政府审计作用的重要前提。

Government audit responsibility is one of the key issues of government audit system .

2强化法规意识，坚持依法审计；

To strengthen rule of law consciousness and insist in audit according to law ;

关于依法审计若干问题的思考

Thought of Some Problems of Auditing by Law

依法审计是审计工作的基本要求，也是充分发挥审计作用的根本保证。

Auditing by law is the basic requirement of the audit work , also the essential pledge of utilizing audit adequately .

但在具体的审计工作中，由于主客观的原因，距离依法审计要求还有不小的差距。

But for some objective reasons there is a moderate gap between the concrete work of audit and the requirement according to law .

审计人员加强职业道德建设，提高审计职业道德水平，必须做到：依法审计，客观公正；遵纪守法，保守秘密；

To improve their moral standards , auditors are supposed to do as follow : audit by law , be fair and honest ;

本文对一起审计法律纠纷案件进行了深刻的剖析，对搞好监督、依法审计、加强管理等提出了思考和建议。

The paper analyses a case of audit dispute , and it puts forward suggestion about strengthening supervision , auditing according to law and improving management .

贯彻依法审计原则、审计项目质量控制办法、抓好廉政制度建设是“法治”措施；

Ruled by the law means to carry out audit principles according to the law , follow audit project quality control measures and establish uncorrupted system .

但是，从审计实践来看，依法审计的执行情况并不理想，依法审计能力尚待进一步提高。

But in practice , the execution of auditing by law is not as good as expectation , the ability of auditing by law of ministry of audit need to be improved .

试图对提高审计人员依法审计能力，科学判断能力，监督保障能力和宏观服务能力方面有所启示，探索创新社会保障效益审计的新路子，推动审计工作向更高的水平迈进。

It attempts to improve the ability of auditors ' administration , scientific judgments , and supervision and macro-service support capabilities . It is trying to find a new solution for social security VFM audit to promote to a higher level of audit work forward .

驻部门派出机构根据审计署授权，依法进行审计工作。

Audit offices dispatched to departments shall conduct their audit according to the law and authorization from the CNAO .

审计委员会／外聘审计团审计特派员根据审计机关的授权，依法进行审计工作。

Resident audit officers shall , according to the authorization of audit institutions , conduct audit work in accordance with the law .

国家审计公告是审计机关依法将审计信息向公众进行传递的一项活动。

The state audit declaration is an activity that the auditing authority transmits audit information to that the public in accordance with the law .

专项审计调查是审计机关依法运用审计手段，对与国家财政收支有关的特定事项，向有关地方、部门、单位进行的专门调查的活动。

The special audit investigation are activities that the audit organs use audit tools , and national fiscal revenue and expenditure related to the specific matters to the relevant localities , departments and units .

审计机关对前款所列财政收支或者财务收支的真实、合法和效益，依法进行审计监督。

Audit institutions shall , according to law , supervise through auditing the authenticity , legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified in the preceding paragraph .

第九条国家审计机关对证券交易所、证券公司、证券登记结算机构、证券监督管理机构，依法进行审计监督。

Article 9 . According to law , the state auditing organ shall supervise by auditing the accounts of stock exchanges , securities companies , securities registration and settlement organizations , and securities supervision and administration organizations .

依法开展内部审计，规范教育行政管理，将是我们不断探索的方向。

To carry out internal audits in accordance with law and standardize education administration , will be our continuous exploration direction .

增强合同意识依法对待建设项目审计

Enhancing contract awareness and auditing of construction projects abided by law

攻坚阶段国企依法改制亟须强化审计监督

Legally Strengthened Audit Supervision over Transformation of State-owned Enterprises at the Crucial Reform Stage

依法经会计师事务所审计的公司最近三年的财务会计报告；

The financial statements of the company for the latest years as audited by an accounting firm according to law ;

第三十条对依法独立进行社会审计的机构的指导、监督、管理，依照有关法律和国务院的规定执行。

Article 30 Public audit firms that independently conduct public audit according to law shall be guided , supervised and managed in accordance with relevant laws and regulations of the State Council .

监事会根据对企业进行监督检查的情况，可以建议国务院责成国家审计机关依法对企业进行审计。

The board of supervisors , based on the inspection and supervision on the enterprises , may suggest the State Council to order state audit organs to conduct audit over the enterprises according to law .

审计是由专职机构和人员，依法独立对被审计单位的财政收支、财务收支的真实、合法、效益进行审核、鉴证、评价的监督活动。

The concept of audit refers to that the professional organ and the personnel shall independently implement audit supervision , verification and appraisal surveillance over the authenticity , legality and effectiveness of the financial revenues and expenditures of the entity being audited .