What does the scope of false audit amount mean?

The scope of falsely reporting the audit amount refers to the inconsistency with the actual audit amount. Audit scope refers to the breadth of audit practice activities for specific audit objects in space. In the original audit, the audit scope should be determined according to different audit objects and audit objectives. Generally speaking, the audit scope is narrow and closed.

Auditors determine the audit scope according to the evaluation results of the internal control system of the audited entity. The general rules are as follows:

1. Including the out-of-control and weak control business systems or business links found in the comprehensive evaluation, including those that are considered incomplete by the audit inspection and supervision results or unclear by the soundness evaluation, and those that are not implemented or poorly implemented by the compliance evaluation.

2. Incorporate business systems and business links that have not been well controlled within a specific period of time into the audit scope.

3. Economic business with high inherent risks.

Extended data:

Details of the scope of false audit amount:

If the audit finds that the problem amount is 290 billion:

Li Jinhua said at the meeting that from June 1 to June 1 1 this year, 9 1 10,000 units were audited nationwide, and various violations of laws and regulations were found to be more than 290 billion yuan, revealing losses and wastes of more than 500 million yuan.

Through the audit, it has turned over 654.38+07 billion yuan of finance, reducing financial allocations and subsidies. * * * The country audited 22,000 leading cadres of the Party and government, transferred them to the discipline inspection, supervision and judicial organs 196, and transferred more than 370 clues of various illegal and criminal cases to the discipline inspection, supervision and judicial organs 1370.

Li Jinhua said that in 2006, the National Audit Office set four priorities: strengthening the audit of budget implementation, strengthening the audit of special funds and audit investigation, strengthening the audit of grass-roots branches of commercial banks, and continuing to promote the audit of economic responsibility.

Li Jinhua said that in 2006, the National Audit Office will continue to audit the implementation of the central budget and the management of budget funds organized by the Ministry of Finance, as well as the budget implementation of 50 central departments, and do a good job in signing and approving the final accounts of 25 central departments.

Major problems found in the audit, such as false budget, misappropriation, heavy losses and waste, should be dealt with severely according to law and held accountable; For general violations such as irregular budget management and lax financial management, relevant departments should be helped and promoted to correct themselves, constantly improve the system and strengthen management.

Next year, the Audit Commission will mainly arrange audits and audit investigations in five aspects:

First, major investment projects, such as the Three Gorges Project, resettlement funds in the Three Gorges reservoir area, geological disaster prevention funds in the Three Gorges reservoir area, natural forest resources protection funds, financial revenue and expenditure of the Beijing Olympic Organizing Committee and the construction of competition venues;

Second, some provinces manage the use of central transfer payment funds;

Third, some projects that have been completed and entered the repayment period and have a heavy debt repayment burden; Fourth, some urban housing accumulation funds and some highway charges related to the vital interests of the people; Fifth, the management of land transfer fees in some areas.

People's Daily Online-This year's audit found a problem amount of 290 billion.

Baidu Encyclopedia-Audit Scope