审计事项

第二十六条除本法规定的审计事项外，审计机关对其他法律、行政法规规定应当由审计机关进行审计的事项，依照本法和有关法律、行政法规的规定进行审计监督。

Article 26 In addition to the audit matters specified by other laws , administrative rules and regulations .

以实物形态存在并证明审计事项的实物证据；

Physical evidence existing in physical form capable of providing testimony for audit items ;

协助季度及年度审计事项。

Assistance for quarter and yearly Audit .

第十三条审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。

Article 13 In handling audit matters , if auditors have an interest in the auditees or the audit items , they shall withdraw .

对审计机关就审计事项提出的建议不服的；

Disagreement with recommendations put forward by audit institutions related to audit assignments ;

第三十九条审计组对审计事项实施审计后，应当向审计机关提出审计报告。

Article 39 Audit teams shall , after the performance of audit , submit audit reports to the audit institutions .

审计报告是注册会计师对审计事项进行综合判断的结果，审计职业判断是审计工作的核心。

They are the results of a comprehensive judgment by CPAs , and auditing professional judgment is the core of audit .

在重大错报风险评估中，审计人员一旦在某一具体事项的职业判断上出现失误，就可能会做出与被审计事项实际情况完全相反的审计结论。

In the evaluation of material misstatement risk , the failure of judgment on specific issues may make entirely the opposite findings towards the actual situation .

第六条审计机关和审计人员办理审计事项，应当客观公正，实事求是，廉洁奉公，保守秘密。

Article 6 Audit institutions and auditors shall , in handling audit matters , be objective and fair , practical and realistic , clean and honest , and keep secrets .

第四十条审计机关审定审计报告，对审计事项作出评价，出具审计意见书；对违反国家规定的财政收支、财务收支行为，需要依法给予处理、处罚的，在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。

Article 40 Audit institutions shall , after examining the audit reports , give evaluations or punishment to the competent authorities .

第三十七条审计机关根据审计项目计划确定的审计事项组成审计组，并应当在实施审计三日前，向被审计单位送达审计通知书。

Article 37 Audit institutions shall form audit teams according to the audit matters specified in the plans of the audit projects and shall serve advices of audit on the auditees three days prior to the performance of audit .

第三十三条审计机关进行审计时，有权就审计事项的有关问题向有关单位和个人进行调查，并取得有关证明材料。有关单位和个人应当支持、协助审计机关工作，如实向审计机关反映情况，提供有关证明材料。

Article 33 Audit institutions shall , in conducting audit , have the power to carry out investigations information and relevant testimonial material .

第三条审计署复核机构对需要作出处理、处罚的审计事项的审计意见书、审计决定进行复核。

Article3Review organizations of the CNAO shall review audit opinions and audit decisions about audit items which require the imposition of sanctions or penalties .

上级审计机关对下级审计机关审计管辖范围内的重大审计事项，可以直接进行审计，但是应当防止不必要的重复审计。

Audit institutions at higher levels may directly audit the major matters under the jurisdiction of audit institutions at lower levels .

效益审计评价指标是指审计机构和人员在进行效益审计时所采用的能够反映被审计事项效益某一综合数量特征的概念和具体的数值。

Benefit-audit-appraisal-index is a notion of comprehensive quantitative characteristics and some concrete digits that could be adopted by audit groups and auditors reflecting certain audited items .

对现代企业制度下内部审计的职能和内容进行了论述，指出了内部审计在企业经营中的作用，提出了现代企业制度下内部审计应注意事项。

This paper expounds the function and contents of interior audit under the modern enterprise system , points out the role interior audit played , presents the noticeable issue of it .