试论邮电业务分营中的审计

Research on process of audit in partition of posts and telecommunications services

论述了在邮电业务分营过程中审计的作用和目标，并结合邮电业务分营的具体情况，设定了相应的审计程序，即了解程序、分析评价程序、实证程序。并对这３类程序的使用进行了具体分析。

The roles and subject of audit in the partition of posts and telecommunications services are discussed.In view of the actual situation in the partition process,the corresponding steps of auditing program are proposed,which can be defined as the program of realization,the program of analysis evaluation and the program of demonstration.Detailed analysis on the application of three programs are given.