Content and understanding of civilized audit

Civilized audit is a new and higher requirement for auditors according to the new characteristics of organ construction under the new situation. According to six aspects, it can be understood as six sentences and twenty-four words.

The first is auditing according to law.

In order to audit according to law, we must strictly follow the audit authority given by the audit law, perform the duties of audit supervision, and conscientiously implement the statutory audit procedures. It is illegal not to exceed the authority or violate the audit procedure. Audit institutions and auditors must firmly establish the concept of auditing according to law and ensure auditing according to procedures.

The second is to convince people by reasoning.

Auditors should think calmly and reason first when they encounter people and things of one kind or another in the audit process. Persuade people with truth, facts and laws, not judge and oppress people with power. Auditors should learn to analyze problems, do ideological and political work with reason, blend reason with reason, convince people with reason, empathize with people and help others sincerely.

The third is mutual respect.

When auditing any project, auditors are inseparable from dealing with the audited unit. Understand the situation, solicit opinions, exchange opinions, etc. Auditors should listen to each other with an open mind and must respect each other. Only with respect can they communicate psychologically and hear the truth and truth of others. Only by respecting each other can they respect you. Auditor-General Li Jinhua asked auditors to "demand themselves by auditing other people's standards and understand others by understanding their own ideas".

The fourth is to speak kindly.

As an auditor, you should always pay attention to your identity. As audit law enforcement personnel of national audit institutions, they should never use foul language, big talk or excessive language when performing their audit duties, and should never use threatening or intimidating language towards the auditees. Talking too much will hurt others' feelings. There must be a mistake. Words can hurt people. Pay attention to methods, art of conversation, tell the truth, tell the truth, and don't hurt others' feelings. But don't say what you shouldn't, and don't talk nonsense if you can't. You should grasp the principle and speak kindly.

The fifth is seeking truth from facts.

Seeking truth from facts is the fine style of our party. To strengthen the construction of audit style, we must be realistic and pragmatic, and we must be realistic in doing anything and dealing with any problems. Audit work should not be faked at all. To be true and reliable, it is necessary to truthfully reflect the audit situation. As long as the situation is true, the handling can be realistic. If the audit is not solid and the situation is not true, the handling can not guarantee seeking truth from facts, which will inevitably affect the audit results, affect the audit justice and even cause adverse consequences.

Sixth, be civilized and disciplined.

Every auditor should be strict with himself, strictly abide by the audit discipline, take the lead in implementing the audit code of conduct and the civilized etiquette convention. Audit institutions should strengthen the construction of a clean government, raise auditors' awareness of anti-corruption, be honest and self-disciplined, constantly strengthen the construction of professional ethics, always cultivate political virtues, always think about the harm of greed, and always be strict with themselves. Be a civilized and disciplined auditor.