审计  

Research on Special Fiscal Funds Performance Audit

出　　处：《财会学习》2014年第4期5-5,共1页Accounting Learning

基　　金：中国审计学会与宁波市审计学会合作研究课题“财政专项资金绩效审计”的阶段性研究成果

摘　　要：中国注册会计师协会于日前印发《关于做好注册会计师行业经济数据库部署实施工作的通知》。通知明确了向证券资格会计师事务所免费部署注册会计师行业经济数据库，其他会计师事务所可在服务期限内按协议价向服务商购买。Special fiscal funds performance audit aims to have a comprehensive review over the economy,efficiency and effectiveness of special fiscal funds,based on authenticity and compliance.The audit content is establishment,distribution,use,management and subsequent evaluation.According to the main problems existing in current use of special fiscal funds,we can design key index,comprehensively reflecting the authenticity,compliance and performance of the content,which can well realize the audit objective.And audit methods concern grasping the main problems,collecting trails openly and tracking the flow of the funds.The paper also gives some suggestions about improving the audit.

关 键 词：注册会计师行业 中国注册会计师协会 会计师事务所 经济数据库 审计 服务期限 服务商 部署 

分 类 号：F233[经济管理—会计学]