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一、承包经营责任审计报告 (一)基本要求: 承包经营审计目的、内容和其它审计有不同之处,对审计报告的写法也不尽一样,除应有其它报告要求外,还有以下特点: 1.分清责任承包经营审计报告涉及到的问题和人要分清责任,属于承包前历史遗留问题而承包合同又未规定处理,承包者没有处理的,不属于承包者的责任;属于发包方的责任不能追究承包方责任;属于政策不明确,合同规定不清造成的问题不能追究承包者的责任。 2.突出重点承包经营审计报告必须反映承包企业的真实面貌,但要抓住主要矛盾,不要面面俱到,重点要突出。要反映承包合同规定的各项经济指标,反映影响全局或影响合同兑现的损失浪费、违反财经纪律问题。
I. Audit Report on Responsibility of Contracted Management (1) Basic Requirements: The purpose, contents, and other audits of the contracted business are different. The audit report is also written in different ways. Apart from other reporting requirements, it also has the following features: 1. Distinguish between the problems involved in the audit report of the contracting business and the responsibility of the person to distinguish the responsibility, which belongs to the issues left over from history before the contract and the contract does not stipulate handling. If the contractor does not deal with it, it is not the responsibility of the contractor; it belongs to the responsibility of the contractor. The responsibility of the contractor cannot be pursued; the policy is unclear and the problems caused by the unclear contract provisions cannot be held accountable by the contractor. 2. Highlighting key contracting operations The audit report must reflect the true face of the contracting company. However, it is necessary to grasp the main contradiction, not to be exhaustive, and to highlight the key points. It is necessary to reflect various economic indicators stipulated in the contract and reflect the loss or waste affecting the overall situation or affecting the fulfillment of the contract, and violate financial and regulatory issues.