“公文文稿在送领导人签发之前,必须经本机关办公厅(室)进行审核”。这是审计署发布实施的《审计机关公文处理的规定》(以下简称《规定》)明确的发文的必经程序,也是审计公文形成和保证公文质量的关键环节。《规定》第20条明确“审核的重点:是否需要行文,是否符合法律、法规和方针、政策及有关规定,是否与有关部门协商、会签,文字表述、文种运用、公文格式是否符合规定”。这“四个重点”阐述了审计公文审核的基本要求。结合实际工作中执行《规定》的具体情况,本人认为,审计机关公文审核关键在于把好“五关”:一、把好行文关掌握行文规则,把好行文关是实现公文处理规范 “Documents issued in the leadership of leaders must be issued by the agency’s office (room) to review ”. This is a necessary procedure issued by the Audit Commission for implementing the “Provisions on the Processing of Official Documents by Auditing Institutions” (hereinafter referred to as the “Provisions”) and is also a key link in the formation of an official document and the guarantee of the quality of official documents. Article 20 of the Provisions clearly defines the key points of the audit: whether it is necessary for the formulation of the document to be in conformity with the laws, regulations, guidelines, policies and relevant provisions, whether consultation with the relevant departments, signing of signatures, language presentation, “. This ”four key points“ set out the basic requirements for auditing official documents. Combined with the actual work of the ”provisions“ of the specific circumstances, I think the auditing organ document audit is the key to good ”five off": First, the good line of writing to grasp the rules of the language, the good line of writing is to achieve the document processing specification