浅谈“小金库”审计的方法

On Auditing of “Unit-owned Exchequer"

各企事业单位私设“小金库”是违纪行为。及时发现“小金库”是审计工作的重要职责和内容。如何在审计过程中运用恰当的审计方法发现“小金库”,如何通过审计工作规范企业的经营行为,是审计工作应认真研究的问题。

It is violating the discipline for the unit of enterprise and institution to set up “Unit - owned exchequer” （UOE）. To find out UOE timely is an important duty and business of auditing work. How to find out UOE with proper auditing method in auditing and to standardize enterprise＇ s operation behavior through auditing is a problem to be earnestly studied in auditing.