Two, brainstorming, in-depth analysis, seeking truth from facts, according to the law.
Third, listen carefully to opinions, carefully review supplementary evidence, make independent judgments, seek truth from facts, put forward opinions on handling punishment and distinguishing responsibilities according to law, be brave in denying yourself, be brave in empirical judgment, take facts as the basis, take law as the criterion, and give up audit results.
Four, according to the new auditing standards, pre-trial investigation is an integral part of audit project investigation, and audit investigation runs through the whole process of audit implementation. According to the provisions of the Audit Law, audit notice started the audit three days after being delivered to the audited entity.
5. The audited entity's violation of discipline and discipline is based on legality, the facts are clear, there are violations of discipline and discipline and adverse consequences, the nature is accurate, and the punishment is appropriate.
Six, audit information is one of the main ways to expand the audit influence, enhance the audit status, publicize the audit role, and play the role of audit deterrence.
Seven, in accordance with the relevant provisions of the CPC Central Commission for Discipline Inspection, the National Audit Office, and the Ministry of Finance on cleaning up and disposing of small treasuries, accurately grasp the main characteristics of off-balance-sheet accounts and off-balance-sheet assets, and administrative institutions should carefully check and collect evidence, find out the handlers, responsible persons, revenue and expenditure channels, distinguish the nature of funds, distinguish their respective responsibilities, and put forward handling opinions (including transfer).
Eight, the audit evidence should be effective and sufficient, so that other auditors can see at a glance, it would be better if they can meet the transfer conditions at the same time.
Nine, should promptly report to the competent department of audit projects, in line with the leadership intention.