The director of audit carries out two types of audit : regularity audits and value - for - money audits 审计署的审计工作分为两大类,其一是审核帐目是否妥善的工作,其二是衡工量值式审计工作。
Conducting regularity audits which provide the legislative council with an overall assurance that the government s financial and accounting transactions and those of funds of a public or quasi - public nature are proper and that they conform to accepted accounting standards ; and 进行审核帐目是否妥善的公作,向立法会提供总体保证,确保政府和公帑或半公帑性质基金的财政及会计帐项,均属妥善,而且符合公认的会计标准;及
Our homepage aims to explain our work in respect of our vision , mission and values , the role of the director of audit , the ambit of our work , regularity audit and value for money audit , the methodology that we have adopted , the recent developments within the commission and the team of dedicated staff who are crucial to the production of our audit reports 本网页旨在介绍我们在工作方面的理想、使命、信念、审计署署长的任务、本署的职责范围、审核帐目是否妥善的工作和衡工量值式审计工作、我们采用的审计方法、署内最新动态,以及在编制审计署署长报告书时不可或缺的一群充满热忱的职员。
In “ national auditing office ’ s developing program from 2003 to 2007 ” issued by cnao , it says : “ performance auditing would be paid the same important attention as legality and regularity audit . performance auditing proportion in the whole government auditing work would be enlarged year by year , and the resources invested in it will reach a half of all the auditing investment ” 我国国家审计署制定的《审计署2003至2007年审计工作发展规划》中提出, “实行财政财务收支的真实合法审计与效益审计并重,逐年加大效益审计份量,争取到2007年,投入效益审计力量占整个审计力量的一半左右” 。