论政府审计与独立审计关系的厘定

Defining the Relationship of Government Audit and Private Audit

为了明确并充分履行政府审计职责,政府审计机关应当正确处理与独立审计之间四方面的关系:审计业务的委托与被委托关系,政府审计不应当把自己职责范围内的审计业务委托给独立审计组织去做;审计质量的监督与被监督关系,政府审计不应当对独立审计质量进行监督;审计成果的相互利用关系,政府审计应当正确利用独立审计成果;审计职责范围的划分,政府审计不应当与独立审计组织进行联合审计,而应当合理划分各自对国有控股企业的审计职责。

In order to clearly define and effectively fulfill the l：esponsibility of government audit, government audit organizations should properly define the relationship of government audit and private audit. Government audit organizations should not entrust private audit organizations with the responsibility of government audit, and should not supervise the quality of private audit. Government audit organizations should make use of the achievement of private audit, and should not co-audit with private audit, but should clearly define the responsibility of each in auditing the state-holding enterprises.