对审计发现问题整改认定标准的思考

Thoughts on the Standards for Confirming Rectification of Problems Found in Audit

目前,审计实践中对于已整改纠正问题的认定标准不够统一,导致不同审计组、不同审计人员对同一类问题认定已整改的标准不一致。本文根据审计实践,对已整改、整改中、未整改问题的总体认定标准进行研究,并针对不同问题类型,提出具体的认定标准。同时对整改成效的重要指标——促进增收节支金额,就其具体统计口径进行了思考。

At present,there exists no unified confirmation standards for rectification of problems found in audit,which leads to different standards by different audit groups and different auditors when confirming rectification of the same category of problems.Based on audit practice,this paper studies the overall confirmation standards for rectification confirmed,rectification in-progress and rectification non-resumed,and puts forward specific standards for different categories of problems.At the same time,the paper considers the specific statistical caliber for income increased and expenditure reduced,an important indicator of the effectiveness of the rectification efforts.