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Audit Regulations of the People's Republic of Chin
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CHAPTER V AUDIT WORK PROCEDURE
 @@  Article  18.  Audit  offices  at  the various levels shall
determine the focal  point of their audit work and shall formulate
audit project plans, in accordance  with State policies and the
requirements of their superior level audit offices and equivalent level
government authorities.
 @@  Article  19.  After  an  audit office has clarified an audit
matter, it shall notify the unit under audit.
 A  unit  under  audit shall co-operate with the work of the audit
office and shall provide the necessary conveniences to facilitate
the work of the audit office.
 @@  Article  20.  An auditor shall conduct an audit based on such
means as inspection of credentials and accounts, consultation of
documents and information,  examination of cash and material goods
and investigation of the relevant units and personnel and shall acquire
testimonial material.
 Testimonial  material shall bear the signature or seal of the
person providing it.
 @@  Article  21.  After  an auditor has conducted an audit, an
auditor's report shall be presented to affiliated audit offices.
 The  opinion  of the unit under audit shall be sought regarding an
auditor's report. The unit under audit shall submit a written response
within 10 days of receipt of the report.
 @@  Article  22.  After  an  audit  office  has  examined and
approved  an  auditor's  report  and made audit conclusions and
decisions, it shall notify the unit under audit and any other relevant
units to implement its rulings.
  An  audit  office  shall  seek  the opinion of the relevant
departments when making audit conclusions and decisions on an important
matter.
 The finance department or another relevant competent department
shall ratify  final  accounts or handle them in the following year,
based on the audit conclusions and decisions given on these final
accounts.
 @@  Article  23.  If a audit under audit disagrees with the audit
office's audit  conclusions or decisions, it may, within 15 days of
receipt of notice of the said conclusions and decisions, apply to
the superior level audit office  for a review of the case. The
superior level audit office shall issue a reassessed audit conclusion
and decision within 30 days of receipt of the review application.
In  special  circumstances  the time limit for reviewing audit
conclusions and decisions may be extended appropriately.
 The original audit conclusions and decisions shall be implemented as
usual during an audit review.
 @@  Article 24. The reassessed audit conclusions and decisions
of  a superior  level  audit  office or the audit conclusions and
decisions of the Arbitration Administration shall be regarded as final
judgements.
 If  an  audited unit disagrees with a final audit conclusion or
decision, it may  submit a complaint to the audit office which made
the final judgement or to its superior level audit office.
 @@ Article 25. Audit offices shall investigate the implementation of
audit conclusions and decisions.
 @@ Article 26. Audit offices at the various levels shall establish
audit records  of  all  audit items they handle and shall carry out
administration in accordance with regulations.
CHAPTER VI INTERNAL AUDITING
 @@  Article 27. State financial institutions, large and medium
scale State-owned  enterprises, construction units which undertake
large scale capital  construction projects and State institutional
units  which  handle  relatively  large  amounts  of income and
expenditure, as well as government departments, etc., within which
audit  offices  have  yet  to  establish agencies, may establish
internal audit bodies or provide auditors.
 @@  Article  28.  Internal  audit  bodies  and auditors shall,
under  the leadership  of their own unit leaders, conduct internal
audit  supervision of the  financial  income and expenditure and
economic performance of their own unit and subordinate units, in
accordance with the provisions of State laws, statutory regulations and
policies.
  Internal  audit  bodies and auditors shall accept professional
guidance from audit offices.
 @@  Article  29.  An internal audit body or auditor shall carry out
internal audit  supervision  within its own unit and subordinate
units on the following matters:
 (1)  implementation  of  and final accounts relating to financial
plans or a unit's budget;
  (2)  economic  activities  relating  to financial income and
expenditure and related economic performance;
(3) administration of the assets of the State and units;
(4) acts in violation of State financial and economic legislation.
 (5) other audit matters which its unit leader has assigned for
han

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