对专项审计调查的思考

On the survey of special audit

专项审计调查主要是针对行业、部门、资金等宏观事项中存在的突出问题,在一定范围内展开调查,较之一般意义上的审计具有更强的灵活性,文章就专项审计调查的特点、原则和4种组织类型进行了分析。专项审计调查对拓宽审计工作视野,提高审计工作的影响力和整体水平发挥了重要作用。

Special audit is investigated to be mainly the outstanding problem existing to macroscopical items such as the trade, department, fund, etc. , launch the investigation within the specific limits, have stronger flexibility compared with the audit in the general meaning. The article analyzes on characteristic, principle and 4 kinds of organization types that special audit investigated, special audit investigate to widen audit work visual field, influence important role. and integral level to raise the audit work play an