一次离任两次审计案例:比较与思考

A Case of Twice Economic Responsibility Audit on One Departure:Comparison and Deliberation

审计报告是审计过程的最终产品和重要成果,也是检验审计工作质量的重要载体。采用案例比较分析方法,对一次离任两次经济责任审计的案例报告文本进行深度比较,发现国家审计与社会审计在审计结果的报告形式与内容方面存在较大差别,实质是审计质量的差别。为了消除差异,提高审计质量,开展经济责任审计应该做到:统一经济责任审计报告格式、统一经济责任审计依据、统一经济责任审计内容、实事求是地进行审计评价、科学地提出审计建议、整合经济责任审计资源等。

Audit report is not only the final product and important result of audit process,but also an important carrier of audit quality.This paper makes a deep comparison between two economic responsibility reports on one departure,prepared by government auditors and social auditors,respectively,and finds that there are big differences between government audit and social audit in both form and content of audit reports.In order to eliminate the differences and improve audit quality,it must be done when carrying out economic responsibility audit that unifying the format of audit report,audit basis,and audit content,evaluating audit work matter-of-factly,putting forward scientific audit recommendation,and integrating audit resources.