审计艺术研究

审计艺术是指审计机关和审计人员为达到审计目的和效果,在审计工作中采用的富有创造性的方式方法,是审计机关和审计人员在长期的审计实践中摸索出来的,建立在一定的素养、才能、知识、经验基础上的审计技巧。审计艺术与审计科学、审计文化之间存在着不可分割的关系。审计科学是审计艺术的前提和基础,审计艺术是审计科学的补充与完善,审计科学与审计艺术是相互融合的;审计艺术反映审计文化,审计文化影响和制约着审计艺术的发展和运用,审计艺术的发展推动审计文化的变迁。本文对审计工作中审计人员说话、访谈、询问、审计交换意见、审计机关与其他职能部门沟通这六个关键艺术做了简要介绍。运用审计艺术要遵循审计规范和审计原则、符合审计文化的基本要求、审计人员具有符合要求的能力和素质这三个基本要求,并把加强审计艺术的理论研究、提高审计人员运用审计艺术的能力和素质以及总结提炼和宣传审计艺术经典案例三个方面作为提高审计艺术运用能力和水平的主要途径。

内部审计沟通的关键艺术与路径选择

审计艺术指的是在审计活动中形成的高超的手段与方法,其目的在于实现审计目标,提升审计效果。审计艺术的创造者和使用者均为审计机关或者审计人员,他们在审计实践中为了提升审计绩效,会以特定的素养、才能和知识、经验等为基础,通过富有创造性的审计技巧的运用,构建起具有一定管理性质的审计行为[1]。这种艺术的行为具有审美性、主体性。

Topical areas of research needs in ground control – A state of the art review on coal mine ground control

Ground control is one of the four subsystems of underground mining. It covers not only roof control, but also rib control, floor control, pillar design, shield design, overburden failures and subsidence. In the past three decades, ground control has made a tremendous advancement and many case studies have demonstrated its important role in the daily mining operations. However, there are plenty of room for improvements. This paper discusses the research needs in 12 subject areas including research approach, rock property, geology, computer modeling, in-situ stresses, roof bolting, coal pillars, field instrumentation,failures, surface subsidence, shield supports and coal bumps.

Research on the Fusion of Guangxi MiaoJin and Modern Arts and Crafts Design from the Perspectives of Aesthetic and Cultural Inheritance

In this paper, we conduct research on the fusion of the Guangxi MiaoJin and modem arts and crafts design from the perspectives of aesthetic and the cultural inheritance. From angles of folk embroidery patterns modelling characteristics are analyzed： include strong decorative and practical; the integrity of the vivid and concise; symbolic connotation deeply; simple random nature; handed down from generation to generation program. Discusses the forming characteristic of folk embroidery modelling is not an accidental phenomenon of art, but has a profound folk custom, economy, religion, and history of aesthetics, with typical regional culture characteristics. The research of folk embroidery in the status of folk art is of great significance. In the future, we will combine more literature review to optimize our current research and broaden the research boundary.

审计发现大案要案的方法和手段

审计发现大案要案,受制于很多因素,如审计人员的大案要案意识,审计人员的法律水平,审计执法的深度、广度和力度等。现阶段审计发现大案要案线索的过程,其实就是审计方法、审计手段和一定的审计艺术有机结合的过程。我认为,审计发现大案要案,要着重把握好以下五个方面:一、以真实性审计为基础,在财务收支审计基础上发现线索1.全面审计,保证审计内容不少不漏。在项目审计中必须遵循审计科学的客观规律,遵照审计工作规范化的要求,严格按照既定的审计方案操作。