(1) Audit Bureau (2) Personnel Education Department (3) Legal Affairs Department (4) Financial Audit Department
(5) Financial Audit Bureau (6) Administrative Audit Bureau (7) Economic and Trade Audit Bureau
(8) Audit Bureau of Utilizing Foreign Capital (9) Audit Bureau of Agriculture, Resources and Environmental Protection (10) Social Security Audit Bureau
(eleven) fixed assets investment audit office.
Question 2: What are the functions and powers of national audit institutions? The Audit Law of People's Republic of China (PRC) stipulates the functions and powers of audit institutions as follows:
1. Right to request information. "Article 31 Audit institutions have the right to require the auditee to provide the budget or financial revenue and expenditure plan, budget implementation, final accounts, financial accounting reports, financial revenue and expenditure, electronic data of financial revenue and expenditure stored and processed by computers, necessary computer technical documents, account opening in financial institutions, audit reports issued by social audit institutions and other information related to financial revenue and expenditure, and the auditee shall not refuse, delay or make false reports. The person in charge of the audited entity is responsible for the authenticity and completeness of the financial and accounting information provided by the entity. "
Second, the right of inspection. Thirty-second audit institutions have the right to check accounting vouchers, accounting books, financial accounting reports, financial revenue and expenditure management systems, electronic financial revenue and expenditure data and other information and assets related to financial revenue and expenditure, and the audited entity shall not refuse.
Third, the right of investigation and inquiry. "Thirty-third audit institutions have the right to investigate the relevant issues of audit matters to the relevant units and individuals, and obtain relevant certification materials. The relevant units and individuals shall support and assist the audit institutions in their work, truthfully report the situation to the audit institutions and provide relevant certification materials.
With the approval of the person in charge of the auditing organ of the people's government at or above the county level, the auditing organ has the right to inquire about the accounts of the audited entity in financial institutions.
Audit institutions have evidence to prove that the audited entity stores public funds in the name of an individual, and with the approval of the principal responsible person of the people's audit institutions at or above the county level, they have the right to inquire about the deposits of the audited entity in financial institutions in the name of an individual. "
Fourth, stop the right. "Article 34 When an audit institution conducts an audit, the auditee shall not transfer, conceal, alter or destroy accounting vouchers, accounting books, financial accounting reports and other materials related to financial revenues and expenditures, or transfer or conceal assets obtained in violation of state regulations.
Audit institutions have the right to stop auditees from violating the provisions of the preceding paragraph; When necessary, with the approval of the person in charge of the people's auditing organ at or above the county level, it has the right to seal up the relevant information and assets obtained in violation of state regulations; If it is necessary to freeze the relevant deposits of financial institutions, it shall apply to the people's court.
Audit institutions have the right to stop the audited entity's ongoing financial revenues and expenditures and financial revenues and expenditures in violation of state regulations; If the stop is ineffective, with the approval of the person in charge of the people's auditing organ at or above the county level, notify the financial department and the relevant competent department to suspend the disbursement of funds directly related to fiscal revenue and expenditure in violation of state regulations, and suspend the use of funds already disbursed. The measures specified in the preceding two paragraphs shall not affect the legitimate business activities and production and business activities of the audited entity. "
Verb (short for verb) the right to make suggestions. "Thirty-fifth audit institutions believe that the provisions of the audited entity on financial revenue and expenditure and financial revenue and expenditure are in conflict with laws and administrative regulations, and shall advise the relevant authorities to correct them; If the relevant competent department fails to correct it, the auditing organ shall submit it to the organ that has the right to handle it according to law. "
6. Right of notification and announcement. "Article 36 Audit institutions may notify the relevant departments or announce the audit results to the public."
Audit institutions shall, when reporting or publishing audit results, keep state secrets and business secrets of audited entities in accordance with the law, and abide by the relevant provisions of the State Council. "
VII. Right to request assistance. Article 37 Audit institutions may request assistance from public security, supervision, finance, taxation, customs, price control, industrial and commercial administration and other organs when performing their duties of audit supervision.
Question 3: What are the basic duties of audit institutions? Responsibilities of audit post and responsibilities of audit manager.
1. Implement the rules and regulations formulated by the company, formulate the audit work system and implementation details in accordance with the requirements of relevant laws and articles of association, and do a good job in the accumulation, archiving and custody of audit data.
2. Be responsible for staffing, personnel assessment, business study and job training of auditors.
3. Prepare the annual audit plan.
4, responsible for organizing the implementation of the audit plan and other audit matters.
5. Complete the final review of the audit working documents.
6. Evaluate the audit results and determine the final conclusion.
7. Complete the final revision of the audit report and issue the audit report.
The duties of the audit supervisor
1. Implement the company's rules and regulations, and organize auditors to complete various audit plans and other audit matters under the leadership of the audit manager according to the audit system and implementation rules.
2. Participate in the formulation of audit system and detailed rules for implementation.
3. Participate in the preparation of the annual audit plan.
4, the preparation of audit project audit plan and audit implementation plan.
5. Prepare audit working papers and complete the comprehensive review of audit working papers.
6. Finalize the audit conclusion and draft the audit report.
Auditor's responsibility 1. Abide by the company's rules and regulations, complete various audit tasks and other audit matters under the guidance of the audit supervisor in accordance with the audit system and implementation rules.
2. Participate in the formulation of project audit plan and audit implementation plan.
3. Implement audit procedures objectively, fairly and accurately.
4. Summarize, classify and sort out audit data, and assist in the preparation of audit working papers.
5. Assist in drafting preliminary conclusions and participate in drafting audit reports.
6. Be responsible for filing and keeping audit documents.
Question 4: What are the classifications of auditing? There are many kinds of audit classification, according to the scope, content or purpose of the audited object, or according to different audit methods. Classification is different from different angles:
First, according to the audit content classification
1, financial audit. Audit institutions audit the financial and financial revenue and expenditure activities of state organs, enterprises and institutions and accounting data reflecting their economic activities.
2. Economic benefit audit. Refers to the audit institutions' review of the economic activities of the audited entity or project, including the benefits of financial and financial revenue and expenditure activities.
3. Financial and legal audit. Refers to the special audit conducted by the state audit institutions and internal audit departments for serious violations of financial laws and regulations.
Second, according to the classification of audit subjects
1, national audit. Also called * * * audit. Refers to the audit conducted by the state audit institutions.
2. Social audit. Also known as CPA audit.
3. Internal audit. Also known as department and unit audit. Refers to the internal audit conducted by a full-time audit institution independent of the accounting department.
Three, according to the time classification of audit work
1, pre-audit Refers to the audit conducted before the economic business occurs. That is, the preparation of plans and budgets, as well as the feasibility study of capital construction projects and fixed assets investment decisions.
2. In-process audit. Refers to the audit of economic activities in the process of planning, budgeting or investment projects.
3. Post-audit. Refers to the audit after the occurrence of economic business.
Four, the above is the common and basic classification of audit, can also be classified according to the following standards:
1. Audit is classified according to its scope, which can be divided into comprehensive audit and partial audit.
2, according to whether the audit has a certain time classification, can be divided into regular audit and irregular audit.
3. According to the location of audit, it can be divided into submission audit and on-site audit.
4. According to whether it is bound by law or not, audit can be divided into statutory audit and non-statutory audit.
5. According to whether the audited entity is notified at the beginning of the audit work, it can be divided into notified audit and non-notified audit.
6. According to the accounting reporting period, the audit can be divided into interim audit and interim unaudited audit.
Question 5: What department does China audit have? In China, there are three kinds of audit departments, one is national audit, the other is unit internal audit and the other is social audit.
Audit department-generally refers to the national audit institution, which is to supervise (supervise, that is, urge) the audited entity to perform its functions, abide by laws and regulations, and carry out, implement and implement the economic principles and policies of the party and the state by checking the accounts and relevant materials. National audit institutions belong to the highest level of economic supervision departments and are administrative legal persons. It can be understood that the audit department is a full-time supervision department, a full-time economic supervision department and the highest full-time economic supervision department. The so-called highest level means that it has the highest level of supervision among all economic supervision departments, and all other economic supervision departments are under the supervision of the audit department.
The internal audit of the unit belongs to the internal organization of the unit and has no legal person qualification. It mainly focuses on the management and decision-making of the management of the unit. This kind of audit is often to mend after the sheep is dead, or to plan ahead, or to give directions, mainly to serve the unit, and its function setting is also the authorization of the organization or the temporary authorization of the management. Its work content is mainly to check and analyze the economic data of the unit and complete the compliance test or substantive test to achieve the audit goal.
Social audit institutions belong to social legal persons, and their audit behavior is often passive. They only accept the entrustment to audit and provide audit services to the society. They are a kind of service organization in the market. Its work is mainly to provide the services required by the client by using the professional skills of the audit. The customer's demand is its working goal. The main contents of the work are financial verification, financial accounting, financial analysis, cost prediction, credit and debt verification, asset evaluation and other economic accounting work.
Question 6: Which basic audit institutions should we refer to? What grass-roots audit institutions refer to county-level audit institutions, because there is no audit bureau in the township bureau below, so the specific audit is done in accordance with the functions of the audit law and the principle of dividing the audit scope.
Question 7: What does the internal audit include? Internal audit generally includes financial revenue and expenditure audit, economic benefit audit and economic responsibility audit.
I. Audit of financial revenue and expenditure
The general scope of financial revenue and expenditure audit is relatively limited, only auditing the authenticity, effectiveness and compliance of financial revenue and expenditure of all departments and subordinate units of the company. At the same time, it also focuses on checking the flow of funds and expenditures.
Second, the economic benefit audit
The purpose of economic benefit audit is to improve the management level and development level of the company. Through internal audit, we can find out the problems existing in management, put forward improvement measures and improve economic benefit, which has also become the main purpose of enterprise managers to set up internal audit institutions and personnel.
Third, the economic responsibility audit
Economic responsibility audit is a review of the performance of economic responsibilities undertaken by economic responsible persons. Through the economic responsibility audit, we can check whether the economic responsible person has violated the rules in the process of performing his duties, and generally focus on the audit of business responsibility objectives; At the same time, it is also combined with daily financial revenue and expenditure audit and economic benefit audit to serve the outgoing responsibility audit through the accumulation of audit data and information.
Question 8: What is the audit object? Give you a standard answer:
The object or object of national audit, that is, which departments and units must be audited. According to the provisions of the Constitution and the Audit Law, the departments and units that must be audited include: various departments in the State Council, local people and their departments; State-owned financial institutions; State-owned enterprises and enterprises with state-owned assets holding or leading position; National institutions; Other departments and units that should be audited, and the relevant personnel of the above departments and units. The content of the audit is the financial revenue and expenditure of these departments and units. The financial revenue and expenditure subject to audit supervision refers to the financial revenue and expenditure included in the budget management and the revenue and expenditure of extra-budgetary funds in accordance with the Budget Law of the People's Republic of China and other relevant state regulations. The financial revenue and expenditure subject to audit supervision refers to the revenue and expenditure of state-owned financial institutions, enterprises and institutions and other funds subject to audit supervision as stipulated by the state. The division between finance and fiscal revenue and expenditure is not diametrically opposed, but overlaps or crosses in some aspects.
Question 9: What are the scope of audit supervision of audit institutions? Mainly:
First, the budget implementation and final accounts of all departments at the same level (including directly affiliated units) and subordinate departments, as well as other financial revenues and expenditures;
Second, the implementation of the budget at the corresponding level and other financial revenues and expenditures;
The third is the assets, liabilities, profits and losses of state-owned financial institutions;
Fourth, the financial revenue and expenditure of state institutions and other institutions that use financial funds;
The fifth is the assets, liabilities, profits and losses of state-owned enterprises;
Sixth, the assets, liabilities, profits and losses of enterprises and financial institutions controlled or dominated by state-owned capital;
Seventh, the budget implementation and final accounts of * * * investment and construction projects with * * * investment as the mainstay;
Eight is the financial revenue and expenditure of social security funds, social donation funds and other relevant funds, as well as the funds entrusted by the * * * department and other units;
Nine is the financial revenue and expenditure of international organizations and foreign aid and loan projects;
Ten is the main person in charge of state organs and other units that accept the audit supervision of audit institutions according to law, and the performance of economic responsibilities for the financial revenue and expenditure, financial revenue and expenditure and related economic activities of the region, the department or the unit during their tenure;
Eleven are matters that should be audited by audit institutions as stipulated by other laws and administrative regulations;
12. Audit institutions may, in accordance with the audit procedures and methods stipulated in the Audit Law and other relevant provisions of the state, conduct special audit investigations to relevant localities, departments and units on specific matters related to the state's financial revenue and expenditure, such as budget management or the management and use of state-owned assets, and report the audit results to the people's government at the same level and the audit institutions at the next higher level.
Question 10: Who are the audit institutions and auditors stipulated in the Audit Law?
Article 7 Under the leadership of Premier the State Council, the National Audit Office shall be in charge of national audit work and perform its duties as stipulated in the Audit Law and the State Council.
Under the leadership of the chief executive of the people's government at the same level and the auditing organ at the next higher level, local auditing organs at all levels shall be responsible for the auditing work within their respective administrative areas and perform their duties as prescribed by laws, regulations and the people's government at the same level.
Article 8 Where the people's auditing organs of provinces and autonomous regions have dispatched offices, the auditing organs of the dispatched offices shall be responsible for and report their work to the dispatched offices and the people's auditing organs of provinces and autonomous regions, and the auditing business shall be mainly led by the people's auditing organs of provinces and autonomous regions.
Article 9 The dispatched offices of audit institutions shall, in accordance with laws, regulations and the provisions of audit institutions, carry out audit work within the scope authorized by audit institutions, and shall not be interfered by other administrative organs, social organizations or individuals.
Article 10 The basis for the audit institutions to prepare the draft annual budget mainly includes:
(1) Laws and regulations;
(2) Decisions and demands of the people at the corresponding level;
(3) The annual audit work plan of the audit institution;
(4) Quota standards;
(five) the implementation of the budget last year and the factors of change this year.
Eleventh auditors to implement the audit professional and technical qualification system, in accordance with the relevant provisions of the state.
Audit institutions may, according to the needs of their work, employ personnel with professional knowledge related to audit matters to participate in the audit work.
Article 12 In handling audit matters, an auditor shall apply for withdrawal under any of the following circumstances, and the audited entity also has the right to apply for withdrawal of the auditor:
(1) Having a husband-and-wife relationship, lineal consanguineous relationship, collateral consanguineous relationship within three generations or close in-laws relationship with the person-in-charge of the audited entity or relevant responsible personnel;
(2) Having an economic interest relationship with the audited entity or the audited item;
(3) Having other interests with the auditee, the auditee, the person in charge of the auditee or the relevant person in charge, which may affect the impartial execution of official duties.
The withdrawal of auditors shall be decided by the person in charge of the audit institution; The withdrawal of the person in charge of an audit institution when handling audit matters shall be decided by the people's government at the same level or the person in charge of an audit institution at the next higher level.
Article 13 The appointment and removal of the chief and deputy heads of local audit institutions at all levels shall seek the opinions of the audit institutions at the next higher level in advance.
Article 14 During his term of office, the person in charge of an audit institution shall not be removed at will under any of the following circumstances:
(1) Being investigated for criminal responsibility for a crime;
(two) due to serious violations of law and dereliction of duty, it is not suitable to continue to be the person in charge of the audit institution;
(3) Failing to perform duties for more than 1 year due to health reasons;
(four) does not meet other conditions stipulated by the state.
Chapter III Duties of Audit Institutions
Article 15 Audit institutions shall, according to law, audit and supervise the budget execution organized by the financial department of the people's * * * at the corresponding level, the budget revenue collected by the budget revenue collection department at the corresponding level, the budget execution and final accounts of departments and units directly related to the financial department of the people's * * * at the corresponding level, the budget execution and final accounts of the people's * * at lower levels and other financial revenues and expenditures. With the approval of the people's government at the corresponding level, audit institutions shall supervise the authenticity, legality and benefits of other units and projects that have obtained financial funds according to law.
Article 16 Audit institutions shall supervise the implementation of budgetary revenues and expenditures at the corresponding level through auditing, including:
(a) the financial department according to the budget approved by the people's Congress at the corresponding level to the departments at the corresponding level (including directly affiliated units) approved the budget, adjust the budget implementation and budget revenue and expenditure changes;
(two) the budget revenue collection department shall implement it in accordance with laws, administrative regulations and other relevant provisions of the state;
(3) The financial department shall allocate funds at the corresponding level in accordance with the approved annual budget and plan and the prescribed budget levels and procedures;
(four) the financial sector in accordance with the provisions of laws, administrative regulations and financial management system, distribution and management of financial transfer payment funds between * * *, as well as settlement and carry-over;
(five) the state treasury in accordance with the relevant provisions of the state to collect, divide, retain and allocate funds for budgetary expenditures;
(6) Departments at the corresponding level (including directly affiliated units) ... >>