【文章內(nèi)容簡(jiǎn)介】 titute of Certified Public Accountants (CICPA) CICPA 二、審計(jì)什么？ What do we audit? ? 見下面案例分析 思考 問題 ?Case study 粵海公司舞弊案件審計(jì)報(bào)道 YUE HAI COMPANY FRAUD AUDIT REPORT ? 粵海鐵路私分資金案 ? 五條蛀蟲私分國資人民幣 657萬元 ? 粵海公司 5名領(lǐng)導(dǎo)成員集體私分國有資產(chǎn)的腐敗案件，是在國家審計(jì)機(jī)關(guān)第 14次審計(jì)時(shí)才被揭開的。 Five senior officers from Yue Hai Railway stole 6,570,000 Yuan worth of pany assets. It had not been revealed until the 14th Government audit. 2022/2/11 22 粵海鐵路公司 2022/2/11 23 提問 Questions： ？ Who was the audit subject? 提示：該項(xiàng)目資金主要來源是國債資金和開發(fā)銀行貸款。 Hints: the project was funded by government bond and debts from development banks ？ Who was the audit object? 二、審計(jì)什么？ What is audit? 從政府審計(jì)看： THE TARGET OF GOVERNMENT AUDIT (a) 確定政府審計(jì)對(duì)象的直接依據(jù) Guidance to determine the object of government audit 《 審計(jì)法 》 Audit Law (b)《 審計(jì)法 》 第二條規(guī)定 : ● 國務(wù)院各部門和地方各級(jí)人民政府及其各部門的財(cái)政收支，國有的金融機(jī)構(gòu)和企業(yè)事業(yè)組織的財(cái)務(wù)收支，以及其他依照本法規(guī)定應(yīng)當(dāng)接受審計(jì)的財(cái)政收支、財(cái)務(wù)收支，依照本法規(guī)定接受審計(jì)監(jiān)督。 ● 審計(jì)機(jī)關(guān)對(duì)前款所列財(cái)政收支或者財(cái)務(wù)收支的真實(shí)、合法和效益，依法進(jìn)行審計(jì)監(jiān)督。 第十六條 審計(jì)機(jī)關(guān)對(duì)本級(jí)各部門（含直屬單位）和下級(jí)政府預(yù)算的執(zhí)行情況和決算以及其他財(cái)政收支情況，進(jìn)行審計(jì)監(jiān)督。 Article 16: Audit departments oversee the budgets implementation against final account, revenues and expenditures of the other government departments of the same level and lower level government departments (c)歸納總結(jié) SUMMARY ? 政府審計(jì)的審計(jì)對(duì)象 :Target of Government Audit ? 國家機(jī)關(guān)、事業(yè)單位、國有金融機(jī)構(gòu)和國有企業(yè)Government Departments and Institutions, StateOwned Financial Departments and StateOwned Corporations ? 財(cái)政財(cái)務(wù)收支及相關(guān)的經(jīng)濟(jì)活動(dòng) Revenues, Expenditures and related Economic Activities 從內(nèi)部審計(jì)看： AUDIT TARGET OF INTERNAL AUDIT DEPARTMENT ? (a)國際內(nèi)部審計(jì)師協(xié)會(huì)（ IIA）的定義 ? 國際內(nèi)部審計(jì)師協(xié)會(huì)（ IIA）在 2022年頒發(fā)的 《 內(nèi)部審計(jì)實(shí)務(wù)標(biāo)準(zhǔn) 》 中對(duì)內(nèi)部審計(jì)定義如下： According to the Institution of Internal Audit’s International Standards for the Professional Practice of Internal Auditing, the definition of Internal Audit is: 內(nèi)部審計(jì)是一種獨(dú)立 、 客觀的確認(rèn)和咨詢活動(dòng) ， 其目的是增加組織的價(jià)值和改善組織的經(jīng)營 。 它通過系統(tǒng) 、規(guī)范的方法評(píng)價(jià)和改善組織的風(fēng)險(xiǎn)管理 、 控制和治理程序的有效性 ， 幫助組織實(shí)現(xiàn)其目標(biāo) 。 Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an anization39。s operations. It helps an anization acplishes its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. (b) 我國內(nèi)部審計(jì)協(xié)會(huì)的定義 Definition of Internal Audit in China 我國內(nèi)部審計(jì)協(xié)會(huì)在 2022年 5月頒發(fā)并于 6月 1日施行的 《 內(nèi)部審計(jì)基本準(zhǔn)則 》 中對(duì)內(nèi)部審計(jì)定義如下： According to CICPA’s Principles of Internal Auditing, issued in May 2022, the definition of Internal Audit is: “ 內(nèi)部審計(jì)是獨(dú)立監(jiān)督和評(píng)價(jià)本單位及所屬單位財(cái)政收支、財(cái)務(wù)收支、經(jīng)濟(jì)活動(dòng)的真實(shí)、合法和效益的行為，以促進(jìn)加強(qiáng)經(jīng)濟(jì)管理和實(shí)現(xiàn)經(jīng)濟(jì)目標(biāo)?！? Internal auditing is an independent supervision and assessment activity designed to assure authenticity and validity of revenues, expenditures economic activities of an anization itself and its subsidiaries. It helps an anization acplishes its economic objectives and improves management. （ c） 審計(jì)署４號(hào)令的定義 2022年４月，審計(jì)署在其頒發(fā)的４號(hào)令《 審計(jì)署關(guān)于內(nèi)部審計(jì)工作的管理規(guī)定 》的第二條中規(guī)定： National Audit Office issued an order in Apr