审计法

中华人民共和国审计法

Audit Law of the People 's Republic of China

征求《审计法》修改意见座谈会综述

A Survey of Seminar on Amendment of Audit Law

利用排污审计法降低腈纶溶剂消耗

Cut Down Solvent Consumption by Means of Audit Sewerage to be drained

修改《审计法》应关注的几个问题

Analysis on the Modification of the Auditing Law

他们熟知审计法。

They are well acquainted with Audit approach .

我国审计法立法与实施的经验、问题和改进

Experiences , Problems and Improvement of the Legislation and Implementation of China ′ s Audit Law

与我国大陆审计法相比较，该法至少能在审计主体、审计职责、审计权限、审计程序、法律责任等方面给我们以8点启示。

Comparing with the Audit Law of China Continent , it contains 8 inspirations for us .

试论台湾地区审计法的内容与特征&兼与大陆审计法相比较

The Content and Characters of Audit Law of Taiwan & Comparing with the Audit Law of the mainland

按照《审计法》规定，审计机关已连续四年开展了预算执行审计。

According to provisions of the audit law , audit institutions have carried out budget implementation audit successively for the past four years .

《审计法》分七章五十一条，将于一九九五年一月一日起施行。

The " Audit Law " consists of 7 chapters and 51 items , and will be implemented on January 1st , 1995 .

修正后的《中华人民共和国审计法》新增了提高财政资金使用效益的内容，这使得效益审计再度成为业界关注的焦点。

The revised Audit Law of PRC adds a content of enhancing the benefit of financial funds , which makes the benefit-audit become the focus again .

2006年《审计法》修改，同时国家审计署将推进绩效审计作为对各级审计机关的工作要求。

The audit law of China has been perfected in 2006 , meanwhile the National Audit office of our country took the performance auditing as target this year .

审计法的颁布实施，确立了我国审计法律体系的基本框架，使审计监督工作纳入了法制化轨道。

The promulgation and implementation of the Audit Law has formed the basic framework of audit legal system and conducted the practice of audit supervision into a legalized track .

现行《审计法》的某些规定已经不能适应当前审计工作的实际需要，其本身的立法缺陷也日益暴露出来。

Some provisions of the current auditing law already can not adapt to the current auditing work of the actual need , its own legislative defects are also increasingly exposed .

2006年2月28日修订的新《审计法》增加了经济责任审计的规定，把经济责任审计提升到法律层面。

Revise on February 28 in 2006 of new 《 audit law 》 the provision increasing an economic responsibility audit , promote the economic responsibility audit to the law level .

从2007年底到2008年初老挝修改了会计法和审计法，但迄今为止仍然还没有颁布会计准则和审计准则，有关注册会计师协会的法律法规也没有作出明确修改。

From the end of 2007 to early 2008 Laos revised the Accounting Law and the Auditing Law . But Laos has not still issued accounting principles and auditing standards .

新修订的《审计法》将促进提高财政资金使用效益作为审计目标之一予以明确，无论从理论还是实务角度来看都有深远意义。

The newly revised " Audit Law " looks on " promote increased efficiency in the use of fiscal funds " as the objective of the audit , which has far-reaching significance .

《中华人民共和国审计法》施行十多年来，对于健全国家审计制度，维护财政经济秩序，促进廉政建设，保障国民经济健康发展发挥了重要作用。

Executed for more than ten years , " People 's Republic of China Audit Act " regards the perfect state audit system , maintains the finance economic order , promotes establishment of honest government and safeguards the national economy healthy development to play the vital role .

通过对我国审计法需求与供给的研究，分析审计供给与需求在市场条件下的均衡，探索降低成本、提高效益的途径，提出合理配置审计资源、提高审计效率的思路。

S : Studying supply and demand of China auditing laws , analysis the balance of supply and demand under market economy , researching the ways to decrease cost and benefit of auditing , bringing up thought on how to deploy auditing resources reasonably and improve audit efficiency .

从审计法和《中央预算执行情况审计监督暂行办法》规定的审计机关的职责出发，财政收支合法性审计是加强审计监督、履行法律责任的内在需要。

Following the responsibility of audit institution , which is set by the Audit Law and the " Provisional Practice Direction for Auditing Central Budgetary Implementation ", compliance audit of revenues and expenditures of public finance is inherently required during enhancement of audit supervision and fulfilling the law liability .

证券市场独立审计经济法责任理论研究

Research on Economic Law Accountability Theory of Independent Audit in Security Market

八是审计意见分析法；

The analysis of audit opinion .

社会保障审计不仅是《审计法》赋予审计机关的一项重要职责，而且是人们安居乐业、社会发展的一种客观需要。

Social security audit is not only an important duty that Audit Law entrusts to the auditing authorities but the needs fit for the people lives and work and social development .

持续审计实现方法分为嵌入审计模块法和持续审计代理法。

Continuous auditing can be divided into embedded audit module and continuous auditing agency law .

根据我国目前的审计环境对政府审计的新要求，需要进一步修改审计法，重构政府审计职责。

It is imperative to revise our auditing law in line with the new requirements that the current auditing surroundings in China set out for the government auditing in order to reconstruct a government auditing system for auditing responsibilities .

2004年3月，审计署法制司在南京审计学院召开了征求《审计法》修改意见座谈会，与会教师为《审计法》修订提出了诸多意见和建议。

In March 2004 , Law Department of National Audit Office sponsored a seminar on the amendment of Audit Law . Teachers from Nanjing Audit University voiced different opinions on the system , function and power of audit legislature .

但目前创新绩效审计研究仍处于探索阶段，运用领域仅局限于技术创新绩效，审计内容相对简单，尤其是审计评价指标的构建缺乏科学性，审计评价方法多采用传统财务审计的比较分析法。

But now innovation performance auditing research is still in the exploration stage . Its application field limits to technical innovation . The audit content is relatively simple , especially the audit evaluation index lacks scientific . Audit evaluation methods usually are traditional financial audit .