follow-up auditing 中文意思是什麼
follow-up auditing
解釋
跟蹤審計-
This paper analyses some superiorities in the follow - up auditing process, then studies the follow - up ways and means of three phases, and finally points out three issues concerned
文章剖析了建設項目跟蹤審計優勢，分別就建設項目三個階段的跟蹤審計內容和方法進行了闡述，並提出了跟蹤審計應注意的三個問題。 -
At last, they go through those effects with time lag, measures by the audited entity and effects of them. 3 ) illuminating performance audit report of our government. auditors should always report the elementary things related to auditing, the brief about auditing, audit conclusion, those problems about follow - up auditing, the kind of undisclosed information and the reasons for being undisclosed and lawbreaking and rule breaking reported directly to the concerned mechanisms of government according to laws and rules
一般來說，審計報告應包括以一下內容:與審計有關的基本情況，審計實施的簡要情況，審計結論（對經濟性、效率性和效果性的評價、對法律和規章的遵循情況、管理控制中存在的問題、重大管理成就、對糾正問題和改善公共管理活動的建議、被審計單位對審計發現和審計結論的意見） ，后續審計問題，未披露信息的性質和不予披露的理由，依法應直接向有關機構報告的違法違規行為。
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