Based on the target
, according to the "People's Republic of China Audit" (hereinafter referred to as "Auditing") and the "Regulations on the Implementation of the People's Republic of China", combined with China's audit authorities audit work practice, Drawing on internationally recognized audit guidelines, formulating China National Audit Standards.
The goal of developing China's national audit criteria is:
(1) Comprehensive implementation of the "Audit Law", promoting the legalization, institutionalization of administration according to law, promoting administrative work according to law And standardized.
(b) to promote audit institutions and auditors to carry out in accordance with uniform auditing standards, standardize the behavior of the audit and improve audit quality, clear audit responsibilities.
(3) Promote the audit organs and auditors to perform their duties according to law, safeguard the national financial economic order, promote the construction of integrity, and ensure the healthy development of national economy.
system
China National Auditing System is an integral part of China's audit legal normative system, which is funded by the National Audit Basic Guidelines of the People's Republic of China (hereinafter referred to as national audit basic standards), general audit Guidelines and professional audit guidelines, three levels of audit guides.
(1) National Audit Basic Guidelines. It is the basis for developing other audit guidelines and audit guidelines. It is the generals of China's national audit guidelines. It is the basic scale of the audit and auditors to follow the audit matters.
(2) General Auditing Guidelines and Professional Audit Standards
General Audit Guidelines are based on national audit basic guidelines, which is the audit organs and auditors to handle audit and submit audits. Report, evaluation auditing, issued an audit opinion, and the general specific specification should be followed when making an audit decision.
Professional audit criteria is based on the basic criteria of national audit, and is the special specific specific norms that follow the general audit criteria based on the auditing matters of the auditors and auditors to apply for different industries according to law. .
(3) Audit Guide. It is an audit operation procedure and method proposed by auditing agencies and auditors to provide operational guidance for auditors and auditors.
legal effect
(a) National Audit basic norms, general auditing standards and professional auditing standards, the audit department rules are formulated in accordance with the "Audit Law" stipulates that administrative rules have The legal effect, the national audit organs and auditors must follow the implementation of the audit work according to law.
(2) Audit Guide is to guide the operational procedures and methods of the auditing agency and auditors to handle audit matters. The national audit organs and auditors shall refer to the implementation and do not have legal effects of administrative regulations.
Applicable range
China National Audit Guidelines are a departmental regulations developed by the Audit National Audit Organization, applicable to auditing works carried out by auditors and auditors at all levels. Other Audit Organizations should also comply with this standard in accordance with the audit of national audit organs.
formulates the publication of the establishment of the Audit Standard System Construction Work Leading Group. The office is set up under the leadership, which is specific to the daily organization management of the development of audit criteria. The Audit Office and the relevant specialist office, the provincial (autonomous region, municipality) audit department (bureau) to undertake the drafting of the audit criteria, and submit the Office of the Audit Standard System to the Office of the Audit Standard. The Office of the Audit Standard System Construction Work Leading Group hired experts from the auditing organ to establish an internal expert group to hire experts from auditors to establish an external expert group to discuss and revise the draft of the audit criterion. Discussion, after the revised audit criteria Draft After seeking national audit organs and social related opinions, the Office of the Audit Standard System is further revised, reviewed, and reports the review of audit segments and reviews the review of the Audit, and the Audit Approved.
China National Audit Standards is revised and explained by the Audit Department.