政府审计功能关注政府审计能干什么，包括鉴证、评价、监督、建议和指导五大功能；政府审计主题关注审计什么，包括财务信息、非财务信息、行为和制度；政府审计客体关注审计谁，公共资源经管责任承担者或承载者是审计客体，包括组织、实物、公共政策和领导干部。政府审计功能、审计主题和审计客体共同决定政府审计业务类型体系，不同类型的审计业务是政府审计不同功能作用于不同审计客体的不同审计主题所形成的，审计主题是审计业务类型的骨架，根据审计主题，政府审计业务分为单一主题审计业务、多主题审计业务和综合审计业务。%The function of government audit means what government audit office can do, which includes verification, evalua-tion, supervision, advice, and consultant;the subject matter of government audit means what government audit office can au-dit, which includes financial information and non-financial information, behavior and system; the object of government audit means whom government audit office can audit for, which is the undertaker or carrier of public resources management responsi-bility, including organizations, physical, public policy, and leading cadres. The function of government audit, the subject matter of government audit, and the object of government audit, codetermine the engagement framework of government audit according to the audit subject matter, and the engagement of government audit can be divided into three classes: engagement with single audit subject matter, engagement with multiple audit subject matter, and comprehensive engagement.
展开▼
