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What is the slogan of the audit alarm bell?
1. Article 15 of Auditing Standards stipulates that "auditors should abide by the basic auditing professional ethics of strict compliance with the law, honesty, objectivity, fairness, diligence and confidentiality", "strict compliance with the law means that auditors should conduct auditing supervision in strict accordance with the statutory auditing duties, authority and procedures, and standardize auditing behavior", and "honesty and frankness means that auditors should adhere to principles and not give in. Shall not distort the facts or conceal the problems found in the audit; Honesty and self-discipline, not using authority for personal gain; Safeguarding national interests and public interests "and" objective and fair "mean that auditors should maintain an objective and fair position and attitude, support audit conclusions with appropriate and sufficient audit evidence, make audit evaluation, and deal with problems found in the audit in a realistic way." Diligence means that auditors should love their jobs, be diligent and efficient, be rigorous and meticulous, and earnestly perform their audit duties. "Ensuring the quality of audit work" and "keeping secrets" mean that auditors should keep state secrets and businesses they know in the execution of audit business. Information obtained in the execution of audit business, audit records formed and relevant information mastered shall not be provided and disclosed without approval, and shall not be used for purposes unrelated to audit work. "

Two. Articles 13 1, 132 and 133 of the auditing standards specify this.

Three. Article 136 of the Auditing Standards stipulates that "the audit team shall clarify the responsibilities of the audited entity according to the problems found in the economic responsibility audit and the performance of its duties", and Article 137 stipulates that "after the audit or special audit investigation is conducted, the audit team shall submit an audit report, and after examination and approval in accordance with the procedures prescribed by the audit institution, solicit the opinions of the audited entity, the audited entity and relevant responsible personnel, and deal with it in the name of the audit institution". When necessary, solicit the opinions of the relevant cadre supervision and management departments. ""Special matters such as the investigation of major economic cases involved in the audit report may not seek the opinions of the audited entity or the audited entity with the approval of the principal responsible person of the audit institution. "Article 138 stipulates that" if the audited entity, the audited entity, the audited entity or the relevant responsible personnel have objections to the audit report, the audit team shall further verify it. And make necessary amendments to the audit report according to the verification situation. " "The audit team shall make a written explanation of the circumstances and reasons for the adoption of opinions by the audited entity, the investigated entity, the audited personnel and the relevant responsible personnel, or the above-mentioned units or personnel fail to put forward written opinions within the statutory time. "

Four. Article 35 of the Regulations on the Implementation of the Audit Law "Audit institutions shall form an audit team according to the annual audit project plan, investigate and understand the relevant situation of the audited entity, prepare the audit plan, and deliver it to the audited entity in audit notice three days before the implementation of the audit".

Verb (abbreviation of verb) Article 57 of Auditing Standards: "The audit team shall investigate and understand the audited entity and its related situation, evaluate the possibility of important problems in the audited entity, determine the audit response measures and prepare the audit implementation plan".

The intransitive verb Article 84 of Auditing Standards states that the audit evidence obtained by auditors should be appropriate and sufficient. Appropriateness is a measure of the quality of audit evidence, that is, the relevance and reliability of audit evidence in supporting audit conclusions. Relevance refers to the substantive relationship between audit evidence and audit matters and their specific audit objectives. Reliability refers to the authenticity and credibility of audit evidence. Adequacy is a measure of the amount of audit evidence. On the basis of evaluating the possibility of important problems and the quality of audit evidence, auditors decide the amount of audit evidence that should be obtained. "

Seven. Article 2 of the Regulations on the Implementation of the Audit Law "Audit as mentioned in the Audit Law refers to the act of audit institutions to independently check accounting vouchers, accounting books, financial accounting reports and other information and assets related to financial revenue and expenditure according to law, and to supervise the truthfulness, legality and efficiency of financial revenue and expenditure", and Article 3 "Financial revenue and expenditure as mentioned in the Audit Law refers to the income of state-owned resources and assets in accordance with People's Republic of China (PRC) (II); (three) the operating income of state-owned capital that should be turned over; (four) funds raised by the government to borrow debts; (5) Other financial funds not included in the budget management ",Article 4" The financial revenue and expenditure mentioned in the Audit Law refers to the financial revenue and expenditure of state-owned financial institutions, enterprises and institutions and other units that should be subject to audit supervision by audit institutions according to law, and shall be accounted for in accordance with the provisions of the national financial accounting system ".