专项审计

浅谈改制分流过程中的专项审计

On Special Audit during System-Reform and Split

第三条审计机关实施专项审计调查，应当成立一个或若干个专项审计调查组。

Article3Audit institutions shall organize one or several special audit investigation teams to conduct special audit investigations .

包括：确认MBO主体，建立标准企业价值评估体系，建立专项审计制度与完善法律法规等等。

The suggestions Include confirming the MBO main body , establishing the standard enterprise ' value appraisal system , establishing special auditing system and consummation of laws and regulations and so on .

对重大项目要进行专项审计和跟踪审计。

Major projects should be subject to special and follow-up auditing .

再次，论述了预警审计内容之二的廉政专项审计的具体内容。

Then , dissertate the detailed content of special integrity audit , another one of alarm audit contents .

在有中期审计和专项审计或管理咨询的公司，注册会计师初次审计存在一定的削价行为；

There is pricing-cutting when CPA audit listed companies that need middle audit or special audit or consultations for the first time ;

专项审计调查组对派出的审计机关负责，并报告工作。

Special audit investigation teams shall report to the audit institutions that dispatch them ( hereinafter referred to as the dispatching audit institutions ) .

第四条审计人员按照派出的审计机关审计管辖范围开展专项审计调查时，必须遵守国家有关法律、法规和政策的规定。

Article4While carrying out special audit investigations according to the audit jurisdiction of their competent dispatching audit institutions , auditors shall abide by relevant laws and regulations .

专项审计调查已经成为审计机关全面履行审计监督职责、充分发挥审计监督建设性作用的重要手段。

To carry out special investigations has been an important way for the audit institutions to completely perform their auditing supervising functions and to fully exert the constructive effect of supervision .

其中，审计监督是对政府采购行为的专项审计，由专门机构和专业人员依法政府采购活动的真实性、合法性、效益性进行审查和评价，以维护经济秩序，提高财政资金使用效率。

Specialized institutions and personnel inspect and evaluate the authenticity , legality , and effectiveness of government procurement activities in order to maintain the economic order and improve the efficiency of using financial resources .

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 .

乐山电力独立董事聘请会计师事务所对上市公司进行专项审计，从而在中国首开独立董事聘请中介机构来行使职权之先河，这一事件意义非常深远。

Leshan Electric Power Independent director engages the accounting firm to carry on special audit to the listed company , thus setting the first example of the independent director exercising its power by engaging agencies . This event is of great significance .

国有商业银行内部审计改革的出路是实行以分支行行长任期经济责任（全面业务）审计为主、分支行行长离任经济责任审计为辅、专项审计为必要补充。

State-owned business bank 's internal audit outlet of reform to implement with branch competent president 's economic responsibility audit in term of offices for main fact , branch competent president 's outgoing economy responsibility is audited for auxiliary , special audit supplements for being essential .

以专项资金审计为路径开展绩效审计

Adopting Special-purpose-fund Audit as the Approach for Performance Audit

按照审计总监的要求，管理和协助专项的审计业务。

Supervise and assist in special projects as recommended by the Audit Director .

对农业专项资金审计，是指审计机关依法对农业专项资金财政、财务收支的真实、合法和效益进行的审计监督。

The audit of agricultural special funds defines as the audit office carries out the audit and supervision on the authenticity , legality and benefits of income and expenses of agricultural special funds .

第五部分是举例说明构建政府绩效审计评价体系，选取了比较常用的地方党政领导干部经济责任、公共投资和专项资金审计任务作为例子来说明在审计实践中如何使用该评价体系。

It uses some examples about the economic duty of local party leader , the auditing object of public investment and special fund to explain how to use the evaluation framework in audit practice . Finally , it is some advices about perfecting the evaluation framework of government performance audit .

论重大突发性事件专项资金的审计监督

On the Auditing Supervision of the Special Funds for Major Sudden Emergencies

为促进新农村建设资金到位，督促相关单位管好、用好新农村建设资金，开展涉农专项资金财务收支审计显得十分必要。

To make sure that the construction funds can be timely arranged , well managed and properly used , its quite necessary to start the auditing of the agro-oriented special funds .

文章在介绍重大突发性事件专项资金的性质和种类的基础上，阐述了重大突发性事件专项资金审计的目的、步骤、方法、内容和重点。

Based on an introduction of the nature and category of the special funds for major sudden emergencies , the essay expounds the aim , procedure , method content and stress of the auditing of the funds .