The audit of the General Accounting Office is to find out which accounts are paid.

Organize to audit the financial revenue and expenditure of the municipal government's non-operating institutions abroad, and organize to audit the overseas assets, liabilities, profits and losses of municipal state-owned enterprises and financial institutions in an appropriate way according to law.

To lead and supervise the business of county (city, district) audit institutions according to law, organize county (city, district) audit institutions to carry out special audits or audit investigations of specific projects, and correct or instruct them to correct audit decisions made by county (city, district) audit institutions in violation of state regulations. In accordance with the cadre management authority, the county (city, district) responsible person of the audit institution.

Extended data

China's national audit procedure usually includes four links: making audit project plan, audit preparation, audit implementation and audit conclusion.

1, make a plan

Audit institutions shall, according to the national conditions and the actual audit work, make arrangements in advance for the audit objectives, tasks, key contents and safeguard measures in a certain period, and formulate audit project plans.

2. Audit preparation

According to the audit items determined in the audit project plan, form an audit team and deliver it to the audited entity in audit notice three days before the implementation of the audit; In case of special circumstances, with the approval of the people's government at the corresponding level, the auditing organ may directly hold the audit notice for auditing. Audit institutions at higher levels shall prepare audit work plans for uniformly organized audit projects, and each audit team shall conduct pre-trial investigation and prepare specific audit implementation plans before implementing the audit.

3. Audit implementation

Auditors audit by consulting accounting vouchers, accounting books, financial and accounting reports, consulting documents and materials related to audit matters, checking cash, physical objects and securities, conducting investigations with relevant units and individuals, obtaining supporting materials, etc., and compiling audit diaries and audit working papers as required.

4. Audit termination

After auditing the audit matters, the audit team shall submit the audit report of the audit team to the audit institution. Before the audit report of the audit team is submitted to the audit institution, it shall solicit the opinions of the audited object. Audit institutions shall examine the audit report of the audit team and put forward the audit report of the audit institutions;

In violation of state regulations, financial revenues and expenditures and financial revenues and expenditures shall be dealt with and punished according to law, and an audit decision shall be made within the scope of statutory functions and powers or opinions on handling and punishment shall be put forward to the relevant competent authorities.

Baidu encyclopedia-Shangqiu auditing bureau

Baidu encyclopedia-auditing bureau