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1、<p>  中文3850字,2130單詞</p><p>  出處: Richard Brown. Auditing And Pubic Administration [J]. Interal Auditor, 2010,16: 60-65.</p><p><b>  外文文獻(xiàn)翻譯 </b></p><p><b&g

2、t;  原文: </b></p><p>  Auditing And Administration</p><p>  Schools of public administration over the years have given attention bordering on idol worship to "who gets what, when, and

3、how." In some ways that worship is understandable. Public budgeting and the appropriations process are at the heart of policy and decision making in American government. Schools and programs in public administration

4、 teach budgeting under a variety of titles. When contemplating career opportunities, their students learn that budgeting is where the action is. </p><p>  Regrettably, little attention has been given in Amer

5、ican public administration to issues of accountability how funds are used; how their use is reported to the public; and what impact funding has had. Auditing raises these questions and provides answers.' But auditing

6、 is little known in public administration circles and, with few exceptions, public administration does not teach auditing.' The concept of financial, efficiency, and effectiveness accountability is almost foreign to

7、public administr</p><p>  since mid-1990s public executive agencies in the United States have dramatically expanded evaluation activities. This expansion has been marked by the establishment of large plannin

8、g and evaluation staffs in cabinet level departments of the federal government, the publication of numerous books on the topic, the appearance of journals devoted exclusively to evaluation, and the introduction of evalua

9、tion courses and fields of concentration at major universities </p><p>  Nevertheless, the considerable growth and change of formal post audit and evaluation activities at the state legislative level has gon

10、e largely unnoticed. The U.S. General Accounting Office GAO, created in 1921, has received somewhat more attention. However, its important role as a congressional agency is still not well understood. State legislatures e

11、valuate existing government programs departments require authorization for new programs. But the publication of formal performance audit reports h</p><p>  The growth of performance audit reports reflects th

12、e growth of the organizations which produce them. The Council of State Governments reported that in 1998 there were only five states where sole post audit responsibilities rested with a legislative auditor. By the mid-19

13、70s the number had grown to 25 and in others the legislatures shared post audit responsibility with executive branch agencies. By the 1977-78 biennium 44 states had at least one legislative staff agency with primary resp

14、onsibilit</p><p>  Regrettably, little attention has been given in American public administration to issues of accountability? how funds are used; how their use is reported to the public; and what impact fun

15、ding has had. </p><p>  There are two major structural approaches to performance </p><p>  auditing in state legislatures. One places the performance auditing capacity in the office of the legis

16、lative auditor. In most cases the legislative auditor and his staff are responsible to a legislative audit committee which includes members of both chambers and political parties. Traditionally, legislative auditors conf

17、ined their activities to financial and compliance audits. Recently, auditors have increased efforts to assess not only efficiency but also the effectiveness of state agencies an</p><p>  In 1967, for example

18、, the Montana Office of the Legislative Auditor placed the performance auditing capacity in the legislative auditor's office. Before 1973, however, the office produced only financial-compliance audits. Since then the

19、 auditor has issued performance audits covering topics such as workmen's compensation, the state motor vehicle pool, and milk price regulations. In addition, eight sunset reviews have been carried out, covering state

20、 regulatory boards such as those on accountants,</p><p>  The establishment of a special purpose legislative audit or evaluation committee with its own professional staff is a second approach to building a p

21、erformance audit capacity. These staffs generally conduct performance reviews, while the more traditional audit work is left to the states' audit agencies. In all cases these committees include members of both politi

22、cal parties. The Connecticut Program Review and Investigations Committee, established in 1972, is an example of the special purpose com</p><p>  Despite the different structures for performance audit efforts

23、, staff directors agree on the need to recruit staff without regard to political affiliation. Most staffs include fewer than 15 professional employees. Almost all agencies try to hire people with varied educational backg

24、rounds. </p><p>  The most prevalent academic disciplines include business and public administration, and the social sciences. A few staffs include lawyers, behavioral and natural scientists, and statisticia

25、ns. Staff directors believe that basic research competence, analytical ability, and oral and written communication skills are more important than backgrounds in specific fields. In contrast, individuals with strong backg

26、rounds in accounting and finance continue to perform financial audits. Most state legislati</p><p>  One major difference among the staffs is the degree to which legislators participate in various stages of

27、the projects. In most states legislators formally chose the topics for study while the staff always designs the audit reviews and collects the data. In a few states legislators participate by holding legislative hearings

28、, visiting program sites, or in one state even assisting in interviews. Staff personnel analyze the data, reach conclusions, and draft audit reports. </p><p>  In almost all states the staff drafts recommend

29、ations. Legislators normally participate in the recommendations process through adopting, modifying, or rejecting them. Adoption by legislators can mean merely rubberstamping staff recommendations or actively debating an

30、d altering those recommendations. </p><p>  Most legislative audit agencies send a copy of completed final reports for comment to the executive branch agency under review. These comments are published as par

31、t of the reports. Many post audit agencies conduct regular report flow-up activities Annual staff reports note the extent of progress in implementing report recommendations by the legislature and executive branch. State

32、legislative auditors are placing renewed emphasis on the specific uses made of the reports by both legislative and ex</p><p>  the considerable growth and change of formal post audit and evaluation activitie

33、s at the state legislative level has gone largely unnoticed. </p><p>  Executive agency officials do not always view the process this way. They fall into the ready trap that if only more money were available

34、 more good would result. If left to themselves, it seems likely that public works and highway departments would surely pave the whole nation with concrete. This type of agency thinking gave birth to a wildlife flyway and

35、 feeding system proposed for varied species of fowl as they crossed through the Tennessee Valley .</p><p>  When presented to the Board of Directors of the Tennessee Valley Authority, officials estimated tha

36、t 100,000 birds, including innumerable ducks, could be expected to use the system. When the board chairman discovered the cost would be $100,000, he exclaimed: "My God, that a buck a duck!" No one knows if feed

37、ing a duck on its way to wintering in better weather is worth a dollar, but it is not a bad way to think about the flyway and feeding system program. </p><p>  Overly zealous quest for audit implementation,

38、however, can lead auditors to avoid important areas, where either controversy or disinterest could result in a lack of action on staff recommendations. This would impair, rather than assist, legislators in their oversigh

39、t responsibilities. </p><p>  The easiest way to improve an audit implementation score is to learn what key officials want and then put it in an audit report. No one advocates that strategy. Simply providing

40、 objective information for consideration in future decisions is a crucial task of performance audit-evaluation. </p><p>  Many audit-evaluations bring to the attention of key officials potential problems bef

41、ore they become actual and costly ones. A Kansas audit on water use policies recommended ways to improve existing water laws and integrate current information about water use for more effective management of cu

42、rrent water resources. The audit has served as a study document for legislative hearings and regional conferences on water use, and its findings and recommendations should enable planners to make better de</p><

43、;p>  Many important effects of the audit process are intangible and thus not readily susceptible to measurement. The labels "watch dog" and "bird dog" did not come to audit agencies by accident. Au

44、dits of government agencies have long been considered valuable because they are believed to help minimize fraud, waste, mismanagement, and unrealistic budget requests. Like a regular medical examination, this "preve

45、ntive effect" is valuable but difficult to measure in dollars. There are instances of officia</p><p>  There seems to be great enthusiasm for distributing appropriate shares of the public purse, but lit

46、tle concern for evaluating what is accomplished with the shares. </p><p>  Audit work requires objectivity, professionalism, and freedom from political pressures, which suggests a considerable degree of inde

47、pendence within the legislative setting. This difficult balancing act looks more precarious when one considers the evidence produced in the seven case studies? two of the seven key factors likely to lead to audit impleme

48、ntation are legislator approval of audit report topics and legislator interest in the audits. These factors suggest the need for a strong sensitivit</p><p>  Without such assurances, the controversy which in

49、evitab inevitably surrounds performance audit work is likely to bring disappointing results-less than totally objective work performed by a less than totally professional staff. The schools of public administration have

50、not played a major role in the development of public sector auditing. Yet many of the leading concerns of government auditing should be the concerns of public administration. </p><p>  Few professors of publ

51、ic administration teach auditing of any variety. Courses in legislatures as organizations are scarce. Those that exist focus primarily on law-making and usually ignore the oversight and accountability responsibilities of

52、 legislatures. </p><p>  The direction of courses in public administration schools is subject to many competing emphases: for example, behavioral research, quantitative research, and institutional research.

53、None of these options should allow students to escape from some basic core work in economics and finance, research techniques statistics, interviewing, surveys, etc., accounting, and oral and written communications-all o

54、f which are essential to understanding and performing effective audit and oversight work. Given th</p><p>  Pubic administration has failed American governmental and financial administration by not stressing

55、 that public officials must be held accountable for the financial resources entrusted to them. Accountability includes financial, compliance, and performance auditing. Careful financial reporting and auditing is required

56、. Periodic outside examinations of organizational and program efficiency and effectiveness should be understood and welcomed. Public administration education and training should str</p><p><b>  譯文:

57、0;</b></p><p><b>  審計(jì)和管理</b></p><p>  多年以來,公共行政管理學(xué)校在對(duì)公共資金問題上給予了足夠重視,這些問題包括“誰得到什么,在什么時(shí)候,以及通過怎樣的方式得到?!痹谀承┓矫妫芾聿块T對(duì)公共資金問題的重視是可以理解的。在美國政府決策中,公共預(yù)算與撥款過程處于核心地位,公共行政管理學(xué)校以及課程教學(xué)等預(yù)算支出通過嚴(yán)

58、格審核,并讓他們的師生知道公共財(cái)政支出的方向,預(yù)算資金也安排了就業(yè)領(lǐng)域方面的開支,因而在預(yù)算資金的使用過程中,需要加強(qiáng)對(duì)公共財(cái)政預(yù)算的管理。 </p><p>  而令人遺憾的是,很少有人關(guān)注美國公共財(cái)政支出的績效問題,比如如何使用資金,以及資金產(chǎn)生了什么影響等,雖然審計(jì)發(fā)現(xiàn)和提出了這些問題,也給予了答案,但仍然很少有人關(guān)注。對(duì)于公共財(cái)政績效審計(jì),人們就更不會(huì)關(guān)注。經(jīng)濟(jì)性、效率性和效益性的審計(jì)概念幾乎應(yīng)用于國外公

59、共項(xiàng)目上,而政府主管還不很清楚績效審計(jì),目前在對(duì)公共財(cái)政項(xiàng)目審計(jì)、評(píng)估上,行政部門并未涉及更深層次、更持久的研討:公共部門管理者如何向立法機(jī)關(guān)報(bào)告公共財(cái)政資金的使用情況,是否可將公共財(cái)政資金作為預(yù)算過程的組成部分來對(duì)待和實(shí)現(xiàn)呢?公共財(cái)政預(yù)算部門必須探索解決這些問題并給出合適的答案。 </p><p>  自90年代中期以來,美國公共執(zhí)行機(jī)構(gòu)逐漸擴(kuò)大,此次擴(kuò)大的特點(diǎn)是在聯(lián)邦政府增加了大量的規(guī)劃和評(píng)估人員,因此,就需

60、要相應(yīng)擴(kuò)大審計(jì)和評(píng)估的范圍,很多學(xué)校都開設(shè)了有關(guān)政府公共管理和財(cái)政預(yù)算以及審計(jì)的課程,很多出版物也增加了公共管理,財(cái)政預(yù)算和審計(jì)的欄目,以增加審計(jì)人員的數(shù)量,滿足政府和社會(huì)的需要。 </p><p>  美國審計(jì)署(GAO),于1921年創(chuàng)建,被受關(guān)注。然而,它的重要作用,目前國會(huì)還難以理解,還沒有得到肯定。國家立法機(jī)構(gòu)審核、評(píng)估政府計(jì)劃部門的新項(xiàng)目,通過之后才能得到授權(quán)。但在1979年正式的績效審計(jì)報(bào)告出現(xiàn)以后

61、,通過國會(huì)審查政府部門新建項(xiàng)目已經(jīng)成為一種普遍現(xiàn)象,績效審計(jì)報(bào)告送到立法項(xiàng)目評(píng)估部LPES,其發(fā)表在羅特格斯大學(xué)交易所學(xué)院的政治發(fā)展報(bào)告上,紐約州政府機(jī)構(gòu)公布在134個(gè)州的調(diào)查中有20個(gè)審計(jì)機(jī)構(gòu)在1977年創(chuàng)建了績效審計(jì)??冃徲?jì)報(bào)告的增長反映了組織機(jī)構(gòu)的變化發(fā)展。國會(huì)報(bào)告中稱,二十世紀(jì) 70年代中期的公共項(xiàng)目的數(shù)量僅有25個(gè),在某些情況下,立法機(jī)構(gòu)的職責(zé),和職業(yè)審計(jì)機(jī)構(gòu)相同。1977年到1978年,其他44個(gè)州中至少有一個(gè)立法機(jī)構(gòu)與責(zé)

62、任審計(jì)部。在1998年的國家報(bào)告里,每個(gè)州至少有五家職業(yè)審計(jì)與一個(gè)立法機(jī)構(gòu)。 </p><p>  很多州是通過下面兩種主要途徑來實(shí)現(xiàn)其績效審計(jì)考核目標(biāo)的: </p><p>  審計(jì)在國家立法機(jī)關(guān)中來體現(xiàn)績效性。一個(gè)績效審計(jì)辦公室里的能力在于立法審計(jì)師。在大多數(shù)情況下,立法審計(jì)師和他的工作人員有責(zé)任對(duì)一個(gè)立法審計(jì)委員會(huì)成員包括兩院及政黨來負(fù)責(zé),在傳統(tǒng)意義上,主要表現(xiàn)在審計(jì)人員的

63、常規(guī)財(cái)務(wù)審計(jì)和合規(guī)性審計(jì)上。而最近,審計(jì)人員增加了審核和評(píng)估,尤其加強(qiáng)了在效率性、有效性方面的審計(jì)。比如,1967年,在蒙大拿州的立法辦公室,立法審計(jì)師把績效審計(jì)作為立法能力的一個(gè)考核標(biāo)準(zhǔn)。而就在1973年之前,辦公室只有財(cái)務(wù)審計(jì)。自從那時(shí)起,審計(jì)師把績效審計(jì)覆蓋到一些重大課題和重要項(xiàng)目上,如對(duì)工人的賠償,國家機(jī)動(dòng)車的使用,牛奶價(jià)格法規(guī)等。另外,在短時(shí)期里, 蒙大拿州州的管理委員會(huì)要求會(huì)計(jì)師、水管工和銀行職員執(zhí)行績效考核,之后其他州也采

64、用這種審計(jì)方法,包括加利福尼亞、夏威夷,伊利諾斯州,堪薩斯州,明尼蘇達(dá)州,和田納西州。 </p><p>  建立特殊立法審查機(jī)構(gòu)或評(píng)定委員會(huì)來體現(xiàn)績效審計(jì)。通常將職員素質(zhì)納入績效考核之中,而更傳統(tǒng)的審計(jì)工作則留給各州審計(jì)機(jī)構(gòu)??的腋駥徲?jì)和調(diào)查委員會(huì),創(chuàng)建于1972年,這是一種典型的特殊委員會(huì),在2001年,該會(huì)通過嚴(yán)格的績效考核后,立法機(jī)構(gòu)對(duì)該委員會(huì)授權(quán),賦予委員會(huì)審計(jì)和調(diào)查的法定權(quán)力,之后對(duì)委員會(huì)的工作進(jìn)行

65、審查。委員會(huì)中有10名職員曾發(fā)表了12項(xiàng)評(píng)估課題,如職業(yè)教育開支、醫(yī)療補(bǔ)助資金使用進(jìn)行了績效考核,也有對(duì)環(huán)境保護(hù)部門的工作和公民權(quán)利維護(hù)情況進(jìn)行了審查。其他州也使用這種途徑和方法包括麻薩諸塞州、密西西比州、紐約、維吉尼亞州和華盛頓。 </p><p>  績效審計(jì)工作有不同方法,員工和董事同意在不考慮政治因素的情況下,來招聘員工,并對(duì)新招聘員工進(jìn)行定期績效考核,以激發(fā)員工內(nèi)部的積極性,來適應(yīng)激烈的社會(huì)競(jìng)爭(zhēng),提高工

66、作效率。 </p><p>  最普遍的學(xué)科包括公共管理審計(jì)和商業(yè)。一些員工包括律師、行為學(xué)家、自然科學(xué)家和統(tǒng)計(jì)人員。政府主管認(rèn)為,與基礎(chǔ)研究能力、分析能力、以及口頭和書面溝通能力背景比較起來,更看重公共管理審計(jì)領(lǐng)域。另外,如果個(gè)人具有較強(qiáng)會(huì)計(jì)與金融方面的能力,并能夠進(jìn)行財(cái)務(wù)審計(jì)和績效審計(jì),將更加容易得到重視。 </p><p>  審計(jì)人員在遵循多數(shù)州立法機(jī)關(guān)的總體指導(dǎo)方針下,

67、在1972年簽訂“黃皮書”,它為審計(jì)政府公共部門組織、計(jì)劃,活動(dòng),和功能提供幫助,黃皮書的封面是審計(jì)工作的標(biāo)準(zhǔn),標(biāo)準(zhǔn)包括人員資格、規(guī)劃、監(jiān)督、證據(jù),報(bào)告以及審核。 </p><p>  績效審計(jì)主要的差異是對(duì)政府公共項(xiàng)目在實(shí)施不同階段上的審計(jì)。大多數(shù)州議員選擇公共項(xiàng)目前期來進(jìn)行審核,審計(jì)人員總是通過對(duì)公共項(xiàng)目后期回顧和收集數(shù)據(jù)來進(jìn)行審計(jì),另有幾個(gè)州對(duì)公共項(xiàng)目進(jìn)行中期考核,通過舉行立法聽證會(huì),查看網(wǎng)站,或者通過協(xié)助

68、采訪,分析數(shù)據(jù),來制定和完成審計(jì)報(bào)告,這些做法根本達(dá)不到績效審計(jì)的效果和要求。 </p><p>  國家管理層用立法程序,通過采用、修改、或否決草擬建議的方式,建立一套完善的績效審計(jì)和管理體系,立法會(huì)議員通過積極討論后提出有效合理的建議,使得績效審計(jì)和管理體系盡快建立并頒布實(shí)施。大多數(shù)立法審計(jì)機(jī)關(guān)征求意見后授權(quán)給政府主管行政部門審查,之后完成最后的報(bào)告副本,這些意見成為公布報(bào)告中的重要部分。許多定期報(bào)告通過審計(jì)

69、機(jī)構(gòu)進(jìn)行嚴(yán)格的年度審查,調(diào)查工作人員在實(shí)施立法和執(zhí)行行政部門公共項(xiàng)目的進(jìn)展程度。審計(jì)人員根據(jù)立法報(bào)告中提出的重點(diǎn)問題和行政管理部門的具體職能、進(jìn)行重新績效考核。 </p><p>  執(zhí)行機(jī)構(gòu)的官員并不始終按照這種績效審計(jì)的方式來進(jìn)行工作和管理,只要能夠獲取更多金錢,能夠提供更多好處就會(huì)背離當(dāng)初的本職。在公共工程和公路部門項(xiàng)目的招標(biāo)上,這些官員中就會(huì)發(fā)生舞弊,以權(quán)謀私,侵吞國家公共財(cái)政資金。完善的績效審計(jì)和管理體

70、系會(huì)審有利于杜絕這種腐敗行為。 </p><p>  把這種完善的績效審計(jì)和管理體系介紹給田納西河流域管理局的董事局,董事長估計(jì),在田納西河流域近10萬鳥類,可以節(jié)約成本$ 100,000,他感嘆道:“我的上帝,這群鴨子!”沒有人知道這種飼養(yǎng)和管理方式可以有這么大的效果。 </p><p>  在政府管理部門考核中,審計(jì)人員運(yùn)用績效審計(jì)進(jìn)行考核,一種最簡(jiǎn)單的方法是通過執(zhí)行評(píng)分卡來提高審計(jì),

71、之后主要官員把評(píng)分放在審計(jì)報(bào)告中,但沒有人主張使用它,因?yàn)樵谖磥淼臎Q策中提供客觀信息是才是這些官員的重要任務(wù)。 </p><p>  許多績效審計(jì)通常關(guān)注公共問題,實(shí)際上這是有成效的。關(guān)于水資源的使用政策,堪薩斯采用績效審計(jì)方式來改善現(xiàn)有水資源緊缺的現(xiàn)狀,來提高水資源利用效率,以便更有效地管理現(xiàn)有水資源。區(qū)域會(huì)議研究關(guān)于水資源利用狀況,與會(huì)者建議應(yīng)將規(guī)劃從現(xiàn)在開始實(shí)施,以使水資源決策得到更好貫徹。 許多重要審計(jì)過

72、程的影響都是無形的,因此不容易測(cè)量,從標(biāo)簽上的“看門狗”和“探子”來看,審計(jì)機(jī)構(gòu)審計(jì)不到,就不會(huì)感到意外了。政府審計(jì)部門的審計(jì)長久以來一直被視為很有價(jià)值,因?yàn)楣娤嘈?,政府審?jì)能夠減少欺詐、浪費(fèi)、管理不善,以及不切實(shí)際的公共財(cái)政預(yù)算要求,就像普通的體檢一樣,這“預(yù)防效果”是有價(jià)值的??冃徲?jì)的過程中也存在很多這樣的情況,有問題官員多數(shù)選擇辭職,審計(jì)人員表示抗議,憤怒,或沮喪,因?yàn)檫@有損績效審計(jì)。比如這樣的辭職,對(duì)于南卡羅來納州公共醫(yī)療補(bǔ)

73、助金績效審計(jì)就沒有任何意義,但支持者卻認(rèn)為,良好的績效審計(jì)工作,將促進(jìn)更好的管理。 </p><p>  審計(jì)工作需要客觀性,專業(yè)性,不受政治壓力的影響,這意味著立法應(yīng)賦予審計(jì)獨(dú)立權(quán)和自由權(quán),這是一個(gè)難題。而在立法機(jī)關(guān)之間,這些因素預(yù)示著很強(qiáng)的敏感性和聯(lián)系性,在調(diào)和這些矛盾時(shí),需要有強(qiáng)大權(quán)勢(shì)作保障,而最有希望在于主要的審計(jì)官員,把任命權(quán)賦予總審計(jì)師。 </p><p>  如果沒

74、有這樣的保證,權(quán)力,圍繞績效審計(jì)工作就不可避免地會(huì)帶來令人失望的結(jié)果, 審計(jì)師就達(dá)不到完全客觀的審計(jì)效果,并且在專業(yè)工作人員執(zhí)行問題上也會(huì)出現(xiàn)問題,政府公共管理部門在公共財(cái)政績效審計(jì)發(fā)展上也就沒有發(fā)揮重要作用,然而,政府審計(jì)關(guān)注的在于公共行政管理方面。一些教授在公共學(xué)校傳授的審計(jì)課程內(nèi)容很豐富,而在立法機(jī)構(gòu)傳授的審計(jì)課程非常有限,因?yàn)榱⒎C(jī)關(guān)主要側(cè)重于制定法律,通常忽視監(jiān)督和績效審計(jì)。 </p><p>  在公

75、共管理學(xué)校課程設(shè)計(jì)上,受到來自許多課程的競(jìng)爭(zhēng):例如,行為研究,定量研究和制度研究等方面的課程,而所有這些選擇都不應(yīng)該允許學(xué)生擺脫一些基本核心課程,比如經(jīng)濟(jì)學(xué)和金融、會(huì)計(jì)、審計(jì) (統(tǒng)計(jì)、訪談、問卷調(diào)查等) 等方面,所有這些都是為理解和執(zhí)行有效審計(jì)和監(jiān)督工作要求而服務(wù)的。由于實(shí)踐過程中暴露出審計(jì)人員知識(shí)的不足,所以公共行政管理學(xué)校的年輕學(xué)生應(yīng)學(xué)習(xí)和掌握基本的管理和審計(jì)知識(shí),為政府審計(jì)部門培養(yǎng)人才。 </p><p>

76、  而這些年輕學(xué)生很少有興趣了解公共行政的機(jī)制和政府工程的實(shí)效性和重要性,他們只對(duì)股票分紅和金錢產(chǎn)生極大的熱情, 而對(duì)公共財(cái)政資金績效審計(jì)漠不關(guān)心。 </p><p>  公共管理失敗之后,政府官員強(qiáng)調(diào),必須追究美國政府和公共財(cái)政管理局的責(zé)任。財(cái)政管理局關(guān)于財(cái)務(wù)審計(jì)情況,合規(guī)審計(jì)情況和績效審計(jì)狀況,進(jìn)行謹(jǐn)慎的分析,他們強(qiáng)調(diào)財(cái)務(wù)報(bào)告和審計(jì)報(bào)告是必需的。另外定期檢查,遵循嚴(yán)格的審計(jì)程序?qū)⑻岣邔徲?jì)工作效率。在一般審計(jì)部

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