How to be an excellent auditor

The play tells the story of the auditors of the Xinzhou Special Office of the National Audit Office, mainly Fang Hongyu. In the name of investigating the efficiency of the use of national debt, they started with peripheral investigations and obtained evidence from many parties. Finally, they found out and examined the fact that Sun Lixin, the general manager of XX Expressway Group, handed over all the tens of billions of projects of Expressway Group to the engineering company he secretly controlled in recent years through "bidding". The film vividly reproduces a lot of hard audit work and life scenes carried out by state auditors in order to safeguard the safety and integrity of state property, and depicts a vivid image of auditors. Although the film fictionalizes and exaggerates the relevant plot in some places, as a young auditor, it still gives me a lot of spiritual shock and ideological enlightenment, and seems to have an answer on how to grow up quickly as an excellent auditor. First, the style is excellent and adheres to principles. Abiding by legal norms and adhering to professional discipline is the most basic quality of every government official, and it is also the premise and guarantee for the smooth development of all work. As the "guardian" of state funds and "gatekeeper" of property, state auditors should be politically firm and have better ideological style. Specifically, it is necessary to strictly abide by laws and various financial systems, consciously fulfill the discipline of "eight prohibitions" in auditing, handle affairs impartially, and enforce the law impartially. Fang Hongyu is like a brother and sister in the face of the former old leader Fan Governor. He still adhered to the principle, acted impartially and made three audits. Tong Beihai, an experienced comrade, has never been selfish, although he is a deputy Commissioner-level leader. Even his daughter refused to arrange a job after she was laid off. In their own words, it is "I am engaged in this profession and I want to be worthy of this job"! ..... The second is to focus on the macro and start from the micro. When arranging the audit plan, we should broaden our horizons and firmly grasp the issues and projects concerned by the party Committee and government to carry out the audit; In the specific audit, we should be brave enough to abandon the tedious financial treatment and entry accounting, and seize the major decision-making events, important transactions and huge expenditures for analysis and comparison; When writing an audit report, we should analyze the reasons and summarize the suggestions from the aspects of system, mechanism and system construction, internal management system of the audited unit, rationality and operability of policy formulation, loss, waste and benefit of economic activities, so as to provide decision-making basis for the provincial party Committee, the provincial government and even the whole country. Of course, from a macro point of view, we should start from the micro, find a breakthrough from the subtle, and pay attention to methods and strategies. In the play, in order to find out the fact that the high-speed group "bid", Fang Hongyu sized up the situation, retreated for progress, denied Tong Beihai's idea of formally auditing the high-speed group at once, and decided to start from the periphery, press hard step by step, and advance layer by layer, and quickly seize the opponent's weakness when the opponent was unprepared; When officially entering the audit site, the winning bidder is sorted out through the audit of all bidding documents, and the information of the winning bidder is read in the industrial and commercial department, and the cement company and China-Hong Kong source company are extended for review. Finally, the illegal facts of "bidding" are reviewed. Third, love their jobs and be brave in dedication. Different jobs have different professional spirit. Audit department is a comprehensive economic supervision department, and its work has its own spontaneous particularity. This requires us to have more dedication and dedication. In today's stressful employment, there should be the concept that "work is beautiful". Only in this way can we devote ourselves more wholeheartedly and enthusiastically to our work and find pleasure and happiness from it. In the play, Luo Xiaohui, director of the provincial department, even though her lover didn't understand her work very well and eventually broke up and divorced, she still enthusiastically forgot her work, vividly interpreting the true meaning of dedication and selfless dedication. Fourth, superb technology and rich knowledge. First, have solid accounting knowledge; Second, master rich auditing laws and regulations; Third, be familiar with the policies, regulations and business processes of the audited entity. In short, we should keep pace with the times, strengthen our study, study from time to time, and learn from the audited units. Otherwise, there may be a "joke" to examine the new situation with the spirit of "outdated" document policy. Fifth, master computer knowledge skillfully and strengthen the application of computers in audit work. With the development of government e-government and the application of electronic information, computer-aided audit and even computer audit is the inevitable trend of audit development. As the Auditor-General of Li Jinhua said, "If you don't understand computer auditing, you will lose the qualification of auditing". In the film, the cement company wants to use the so-called "computer virus" as an excuse to not cooperate with the audit work. Speaking of Dr. Dong Lequn's hands, these are just "childish" tricks. People who can't control themselves are not fit to control others. If auditors have the principle of connecting with the North Sea, they will be impartial; Fang Hongyu's macro coordination, wit and composure; Luo Xiaohui's dedication and selfless dedication; Tang's superb auditing skills and Dr. Dong's computer knowledge, in this case, are not far from the truly excellent auditors? And these are the directions that auditors should study and work hard in the future! ■ (Author: Social Security Department of Provincial Department)