Article 1 In order to standardize the preparation, review, use and management of working papers of coal internal audit, these Provisions are formulated in accordance with the Guidelines for Working Papers of Audit Institutions of the National Audit Office and the Interim Provisions on Internal Audit of Coal Industry of the Ministry of Coal Industry. Article 2 The term "audit working papers" as mentioned in these Provisions refers to the work records related to audit matters formed by internal auditors of coal during the audit process.

Audit working papers shall record the name, source and time of the certification materials obtained by auditors in the audit, and attach the certification materials. Article 3 Audit working papers can be divided into sub-audit working papers and summary audit working papers according to the compilation order.

Sub-project audit working papers shall be compiled item by item by auditors according to the project contents determined in the audit plan, so as to make drafts or drafts.

Audit working papers summary should be based on the completion of sub-project audit working papers, according to the nature and content of sub-project audit working papers, classified and comprehensively compiled. Article 4 The main contents of the audit working papers are:

(a) the name of the audited entity;

(two) the name of the audit project and the time of implementation of the audit;

(3) Records of the audit process;

(4) Name and date of compilation;

(five) the name of the examiner and the date of examination;

(6) Index number and page number;

(seven) other matters that should be explained. Article 5 The audit process records in the audit working papers mainly include:

(1) Records and materials of specific audit procedures;

(2) Records of audit, test and evaluation;

(3) Audit plans and records of their adjustments and changes;

(four) the auditor's judgment, evaluation, handling opinions and suggestions;

(5) The discussion and audit records of the audit team;

(six) the audit team to verify and adopt the feedback of the audited entity on the audit report;

(seven) other records and certification materials related to the audit matters. Article 6 The attachments of audit working papers mainly include the following audit certification materials:

(a) information related to the financial revenue and expenditure of the audited entity in violation of laws, regulations and rules;

(2) originals, photocopies or excerpts of legal documents, contracts, agreements, minutes of meetings, letters, notarization and appraisal materials related to the audited entity;

(3) Other relevant audit materials. Article 7 The preparation of audit working papers shall be complete, true and focused, and truthfully reflect the financial revenue and expenditure of the audited entity and the preparation and implementation of the audit plan. Audit working papers shall not be deleted or modified without authorization. Article 8 Audit working papers shall be clear-cut, clear-cut, with appropriate words, clear handwriting and standardized format; The matters, time, place, parties, data, measurement, calculation methods and causality specified in the audit working papers must be accurate and consistent; If the relevant certification materials are contradictory, they shall be identified and explained. Article 9 There should be a clear cross-reference relationship between relevant audit working papers, and the index number should be indicated when quoting. Article 10 When compiling the summary audit working papers, we should carefully review the sub-project audit working papers to ensure that the facts are clear, the evidence is conclusive and the procedures are complete, and then analyze and sort them out, and collect them according to the nature and content. Article 11 The audit certification materials attached to the audit working papers shall be signed and confirmed by the audited entity or other certification materials providers. If the visa cannot be recognized due to special circumstances, the audit team shall make a written explanation. Article 12 Audit working papers shall be rechecked by the head of the audit team and full-time and part-time reviewers respectively during the implementation of the audit, at the initial stage of the formation of the audit report and before the audit report is submitted to the head of the internal audit institution for examination and approval.

Each reviewer should make necessary records in the review process, express the review opinions in writing and sign them. Thirteenth when necessary, the auditor shall supplement, modify or make a written explanation on the audit working papers according to the examination opinions. Fourteenth audit working papers shall not be provided to the outside world without the approval of the person in charge of the internal audit institution. Fifteenth audit working papers must be sorted and incorporated into the project audit files. Article 16 The Audit Bureau of the Ministry of Coal Industry shall be responsible for the interpretation of these Provisions. Article 17 These Provisions shall come into force as of 1+0+0998.