厂长(经理)离任审计有关问题的探讨

On Auditing the Manager Upon Leaving the Post

进行厂长 (经理 )离任审计 ,首先要做好离任审计准备 ,选择好审计人员。在实施离任审计时 ,要做到重点审计与一般审计相结合 ,账内审查与账外调查相结合 ,定量考核与定性分析相结合。在进行离任审计评价时 ,要遵循客观公正、标本兼治和严格执法等原则。

The audit of the manager who leaves the post has to be done through some important phases with respective purposes, namely, 1, proper preparation to select the competent auditors; 2, auditing process featuring combinations of focus items with general purpose auditing subjects, record examination with general investigation, and quantitative test with property analysis; and 3, concluding the auditing process on the bases of objective observation to justify a fair and impartial conclusion.