后续审计

重视后续审计，增强审计严肃性；

Attaching importance to successive audits and raising the seriousness of audit ;

所有后续审计和再审计将突击审计。

All follow-up audits and re-audits will be unannounced audits .

将有最多2款后续审计只。

There will be max2 follow-up audits only .

第五章，经济责任审计风险防范与对策。提出了优化审计环境、加强队伍建设、提高审计质量、严格审计程序、健全评价指标体系以及搞好后续审计等对策；

Chapter ⅴ, the prevention and countermeasures such as optimizing the auditing environment , strengthening the construction , improving the qualities , strict the auditing procedure , perfecting the system of evaluation and making continue auditing ;

该系统充分了考虑网络视频内容审计过程中不同功能模块的特点与效率，将视频流发现获取模块与后续审计模块分布实现，满足了高速网络中视频数据实时获取的要求。

It refers to function feature and efficiency of different processes during NVCA procedure and distributed realizing the video stream finding module and other audit modules in order to meet the demand of obtaining video data in the high-speed network .

在正常的审计程序外强调后续审计，后续审计是在审计项目完成以后，经过一段时间，对审计建议和整改措施的执行情况进行回访性审计是十分重要的。

In the normal , audit procedures emphasize follow-up audit . The audit follow-up audit is completed after a period of time . It is very important to the audit recommendations and corrective measures for the implementation of a return visit of the audit .

审计项目后评价报告应当侧重于分析审计项目存在问题的根源，提出针对性的改进建议，以便能够及时采取纠正措施，改善后续的审计工作。

In order to take timely corrective measures and improve follow-up audit , the report should focus on the roots that cause auditing project problems , makes specific suggestions for improvement .

风险导向审计是现代财务审计的重要方法，把它应用到EDP系统审计中的关键问题是如何正确评估EDP系统控制风险水平，以便确定后续EDP系统审计的取证范围。

Risk Guideline auditing is an important method in modern financial audit . The Key problem in using EDP system is to evaluate the level of risk control to decide the scope in obtaining evidence for audit .

案例分析证明，在该进度评估流程平台上的基于功能点方法的软件项目挣值分析方法及后续的项目审计是有效和实用的。

Case analysis shows that , in the progress of the assessment process platform , based on functional point method of software projects Earned Value Analysis Method and the follow-up audit of the project is effective and practical .

在审计实施过程中，审计人员应采用多种方法，如观察法、图表法、计算、分析性复核、交流等方法，还介绍了后续管理、审计质量管理等方面的内容。

In the course of implementing the audit , auditors should not only employ a variety of methods such as observation , charts , calculating , analytical review , exchange and so on , but also introduce a follow-up management , audit quality management , and other aspects .