随着我国改革开放的深入,审计署的对外交往合作也日益增多。作为审计署的对外窗口,外事司历年来收集的国外审计资料数量十分可观,相当一部分具有较高参考价值。为了充分有效地利用这些资料,外事司决定翻译编辑其中质量较高的资料,每月以署内参考资料——《国外审计资料》的形式印发署领导和署各业务司局。《国外审计资料》的内容包括国外先进的审计理论经验、技术和方法,具体形式有国外审计法律、国外审计机关的审计报告、针对被审计单位出具的实务指南、我署出国考察、访问、培训团 With the deepening of China’s reform and opening up, the cooperation of the National Audit Office in foreign affairs has also been increasing. As the audit office’s external window, the number of foreign audit materials collected by the Foreign Affairs Department over the years has been considerable and a considerable part has a high reference value. In order to make full and effective use of these materials, the Foreign Affair Department decides to translate and edit the higher-quality materials therein and prints out the department leaders and departmental bureaus on a monthly basis in the form of internal reference materials - “foreign auditing materials”. The contents of the “Foreign Auditing Materials” include the advanced experience, techniques and methods of auditing in foreign countries. The specific forms are the auditing laws of other countries and the auditing reports of foreign auditing agencies. Our department goes abroad for inspection, visits and trainings group