审计复核

对审计复核若干问题的探讨

Some Issues on Audit Checking

审计复核工作中有如下问题值得认真研究和深入探讨：关于审计复核切入点；

In auditing checking are the following question which deserve careful study and thorough discussion : on the starting point of audit checking ;

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 .

第四条审计机关的复核机构是本机关的法制机构。

Article4Review organizations of the audit institutions are legal departments within these institutions .

法官如何判决关于审计证据的复核；论死刑复核程序

On the Procedure for Judicial Review of Death Sentences

关于审计评价的复核；

On the checking of audit evaluation ;

关于审计证据的复核；

On the checking of audit evidence ;

分析了数据挖掘、神经网络与审计的关系，借鉴了国外神经网络在审计方面的应用，建立了神经网络方法在审计分析性复核过程应用模式。

Firstly , we analyze the relationship between data mining , neural net and auditing . By referring to the applications of neural network , we find that the neural network is suitable for the analytical review process of audit .