摘要
开展政策措施落实情况跟踪审计,推动中央重大政策措施贯彻落实,是当前各级审计机关工作的重中之重。在审计中,面对复杂的政策体系,重点选择哪些政策进行审计,如何紧贴实际靶向聚焦开展审计,面对新情况、新问题,依什么法、怎么依法和怎么用法等,都需要审慎地进行审计判断。本文从政策落实情况跟踪审计中审计判断的重要性出发,研究分析审计人员对政策目标和政策背景的认识、对审计对象的认识、对组织方式及其影响的认识,以及审计人员的综合素质等影响审计判断质量的主要因素,提出了准确把握改革方向、科学研判审计对象,立足区域规划、精准切入政策,创新组织模式、改进审计方法,强化质量控制、防范判断偏误,加强理论学习、注重实践教学等提高审计判断质量的路径和方法,为开展政策措施落实情况跟踪审计提供了参考。
Nowadays, the real-time audit of the implementation of the policy measures of the central government is a top priority of audit institutions at various levels. Facing the complex policy system, audit teams should make right choices of the key areas of auditing, find proper ways to focus on the key areas, and make more prudent auditing judgment in front of new situations and new problems. This article analyzes the key factors affecting the quality of auditing judgment, studying on auditors＇ understanding of the objectives and background of policies, auditees＇ organization forms and their influence, and the comprehensive capacity of auditors. The article then puts forward ways and methods of improving the quality of real-time audit of the implementation of policy measures in the following aspects： audit institutions should understand the exact orientation of reform, analyze auditees scientifically, stick to regional programming, innovate organization modes of audit, improve audit methodology, enhance audit quality control, prevent bias of judgment, and strengthen theoretical study.
出处
《审计研究》
CSSCI
北大核心
2017年第3期23-29,共7页
Auditing Research
基金
2016年中国审计学会与审计署重庆特派办理论研究会合作课题"政策措施落实情况跟踪审计理论与实务研究"的阶段性成果
关键词
政策落实
跟踪审计
审计判断
审计质量
implementation of policies, real-time audit, auditing judgment, audit quality
