完善审计结果公告制度,防范国家审计公告风险

Perfect the System of Audit Announcement and Avoid Risks of National Audit Announcement

实行审计结果公告制度对国家审计机关和审计人员而言,既是机遇,更是挑战。当前,我国审计结果公告制度无论从法律法规体系,还是从实际操作过程来看,都还存在着许多亟待规范和解决的问题。进一步完善审计结果公告制度、合理选择审计公告项目、建立审计公告质量控制制度和审计公告结果信息反馈制度等是防范和控制国家审计公告风险的新举措。

Audit announcement is a double-edged sword. For the audit bodies and auditors, the implement of the system of announcement of audit findings is both an opportunity and a challenge. Now, there are many problems to be regulated and solved presently whether in the system of laws and regulations or the practical operating process. Perfecting the system of audit findings announcement and scientifically selecting the announcement items is a must. Further it is essential to perfect the system of quailty control and establish the mechanics of information feedback in order to properly avoid risks of such announcement.