Strengthen the "full process" management to improve the quality of audit supervision

The quality of audit is the lifeline of the audit work and the foundation of the audit organs. Improving the quality of audit supervision is the urgent need for the current audit work. To this end, it is necessary to clarify the problems of the current audit quality. Based on the trial experience, the author talks about the significance of improving the significance of the quality of audit, the common problems and causes of the audit quality, and talk about the strengthening of the quality and quality of the audit.

1. Improve the quality of audit is the urgent need for the current audit work

(1) The quality of audit is the foundation of the audit organs, and the quality of the audit supervision must be strengthened.

The audit organs exercise the audit supervision rights according to law, and fulfill their duties of audit supervision. The continuous development of the economy and society has put forward new requirements and new expectations for audits. In the new stage of development, implementing major decision -making and deployment of the party and the country, and improving the quality of audit supervision must strengthen the construction of the audit, strengthen the construction of audit teams, promote the professionalization of audit; promote the innovation of audit methods, do real -research audit; accelerate the audit audit Informatization, adhere to the strong science and technology trial. Create an audit team with high political quality, high level of policy theory, and strong audit business capabilities.

(2) The problem is the prerequisite for rectification. The quality of the problem is the basis of opening the "last mile" of audit supervision.

The Party Central Committee and the State Council and the party committees and governments at all levels have high audit and rectification work, and clearly proposed that it is necessary to pay close attention to the implementation of the rectification and implementation of the audit problems and serious rectification accountability. The audit organs actively urged the audit to discover the rectification of problems, and implemented the reform, rectification, and continuous rectification in stages, and achieved significant results. There are some difficulties and blocks in rectification work. The quality of the audit found that the problem was not high, the problems were not in -depth, inaccurate qualitative, and inappropriate opinions, and "shaken" the foundation of opening up the audit supervision "last mile". To do a good job of auditing the "second half" article, the quality of the audit must be improved, so that the audit finding the problem is accurate, the qualitative and accurate audit, and the accurate audit opinions, and consolidate the basis of the audit rectification.

(3) Create high -quality audit special reports, and improve the quality of audit supervision to give full play to the role of audit macro constructive.

The problem was audited, and the results were audited. The audit organs exercise the audit supervision rights according to law and fulfill their audit duties. They must strengthen the overall and integration of audit resources, meet the requirements of full coverage of audit, concentrate their strengths and key breakthroughs, and reveal universal and typical issues. It is necessary to strengthen the use of audit results, create high -quality audit transfer treatment, and form a joint force of audit supervision and discipline inspection supervision, supervision supervision, judicial supervision, and other administrative supervision. It is necessary to analyze the reasons in depth, and put forward countermeasures for general and typical issues to form a special report of high -quality audit, promote the establishment and improvement of institutional mechanisms, blocking system loopholes in national, local and industry departments, and giving full play to the role of audit macro constructive.

2. Frequently issues and reasons for the quality of audit quality

(1) The main problems of common audit quality.

The first is to investigate and understand the form. The audit implementation plans are targeted and operable. The audit team did not conduct audit investigations understanding the preparation audit survey and understanding records, the investigation understands the form, and the audit survey records are based on the basic situation of materials. When preparing the audit implementation plan, the simple set of the audit implementation plan of the previous year's similar audit projects is simple. The audit implementation plan lacks targetedness and is not operable.

The second is that the audit work is not in -depth and not in place. The contents of the audit implementation plan have not been implemented, and important audit matters are not deeply tried and unable to detect. The audit evidence obtained by important issues found in the audit is not appropriate and inadequate.

The third is inappropriate audit evaluation, qualitative and handling opinions. Exceeding the audit evaluation opinions beyond the scope of audit, the qualitative and applicable qualitative and processing basis for auditing is inconsistent, and the audit opinions that have not been dealt with for the audit of the audit are made, and the audit decision exceeds the scope of the audit authority.

(2) Reasons for the formation of audit quality.

The first is not to pay attention to preparation preparations. The audit organs did not attach enough attention to the audit investigation and the implementation of audit implementation, and failed to effectively arrange preparation preparations. The audit team believes that the audit investigation understands the records and audit implementation plans are only form. The key to the audit is to implement audit, compile audit investigation records and audit implementation plans during the implementation of the audit, or make up for the audit investigation records and audit after the end audit. implementation plan.

The second is that the audit site is not in place. The leader of the audit team did not fulfill his duties, afraid of offending people, and negligible to the audit team members to urge to urge the audit team to shake the shopkeeper and let the audit trial and perform their duties. The lack of the audit audit of the audit, which not only assumed the audit of important audit matters, but also performed the duties of the audit team leader. The lack of effective coordination among the members of the audit team, each of which was a war, could not form a joint force, failed to stimulate and exert the potential of auditors.

The third is the formalization of review and trial. The review of the audit business department is in the form, especially the municipal and county audit authorities' business departments are formally reviewed. Most of the projects are issued by the formal requirements to issue review opinions. Inadequate protection of the institutions to perform functional responsibilities is insufficient, no appropriate trial personnel are equipped, and the necessary time required for trial is not given. The formation of review and trial has caused the quality problems that should be discovered failed.

3. Improve the quality of audit and strengthen the "full process" management of audit projects

(1) During the preparation preparation stage, we should pay attention to the investigation and research, do a good job of auditing and understanding, and compile the audit implementation plan.

Without investigation, there is no right to speak. In order to do a good job of auditing, we can prepare a practical audit implementation plan. The audit organs should attach great importance to the audit investigation and arrange the preparation preparations. The business department of the audit organs should guide the investigation and understanding. Before implementing the investigation, the audit team must clearly investigate the key points; when obtaining information, we must expand the investigation and understand the channels to avoid obtaining relevant information from the audited unit; The situation must also be collected and the evaluation basis and standards related to audit matters should be collected. When preparing an audit implementation plan, appropriate audit response measures should be taken according to the investigation and the important issues and audit risks that may exist. Important audit implementation plans need to be collectively studied and discussed by the audit motion meeting to ensure that the audit implementation plan is targeted and operable. (2) During the implementation of the audit implementation stage, personnel responsibility shall be clearly clarified, and the control system of the "5+1+1" and "week" period of the audit site shall be implemented.

To implement a high -quality audit, we must clearly refine the responsibilities of the audit team, and strengthen the management of the audit site. Refine the responsibility of the components of the audit team. The team leader of the audit team generally does not assume the audit of specific audit matters, and is mainly responsible for organizing the work of coordinating and supervising the audit team members. The audit audit is mainly responsible for the audit of important matters. Generally, the implementation of the audit project is not directly organized, and the audit evidence obtained by the audit team members and the compiled audit work is not responsible for reviewing the audit evidence obtained by members of the audit team. Other members of the audit team are responsible for auditing in accordance with the requirements of the audit implementation plan and the arrangement of the audit team leader. Actively carry out centralized discussions on the audit site, and the audit team implements once a weekly summary, once a monthly summary report. Strengthen the progress of the audit site, and complete the preparation and review of audit evidence and work draft at the audit site. Implement the "5+1+1" and "Week" period control system. That is, under normal circumstances, the auditors complete the evidence collection work of at least one audit content within 5 days, complete the preparation of the audit draft of the certification matters within 1 day, and complete the audit work of the audit work compiled by the audit person within 1 day.

(3) During the audit report stage, graded quality control should be strengthened to effectively play the role of review and review.

The audit organs shall make a coordinated use of the functional responsibilities of the audit business department and the audit institution, and effectively play the role of review and review in audit quality control. In particular, the city and county audit organs shall take effective measures to avoid formalization of the review business department. According to the personnel's work experience, professional knowledge, audit experience, and work capabilities of the unit, the audit project review team is adjusted in a timely manner according to the work needs to effectively respond to themselves. The audit project itself reviews itself, or the layman reviews the project audited by the special business department. Reasonably coordinate and coordinate the personnel and work of institutions, create necessary working conditions for the institutions and reviewers to perform their duties, and give full play to the functions of the institution. The audit project of the audit institution and trial personnel follow up, and actively conduct trials of "pre -pre -set" supporting on -site audit work. Grasp the time nodes of the trial to support on -site audit work. Generally, the audit team should be carried out after the audit team is completed.

(Author: Angao Guizhou; Unit: Tongren City Audit Bureau of Guizhou Province)

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