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Practice Directions of Audit Institutions for Financial Audit of State Industry Enterprises
(Promulgated on December 17, 1996 by the Audit Commission No. 364 [1996])
| | 審計機關對國有工業企業財務審計實施辦法
（１９９６年１２月１７日審計署發布 審工發[1996]364號） |
Article 1 These Practice Directions are formulated in accordance with Article 20 of the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) for the purpose of standardizing financial audit of state industry enterprises and ensuring the quality of such audit.
| | 第一條 為了規範國有工業企業財務審計工作，保證審計工作質量，根據《中華人民共和國審計法》第二十條的規定，制定本辦法。
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Article 2 The term "state industry enterprises" mentioned herein refers to those industry enterprises which are exclusively funded by the state or where the state dominates or predominates.
| | 第二條 本辦法所稱國有工業企業（以下簡稱“企業”），是指國有獨資、國有資產占控股地位或者主導地位的工業企業。
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Article 3 The term "financial audit of state industry enterprises (hereinafter referred to as the enterprises)" mentioned herein refers to audit supervision conducted by audit institutions over the truthfulness, compliance and effectiveness of assets, liabilities, profits and losses of the enterprises. The objective of such audit is to maintain financial and economic discipline and the state financial and economic order, promote the building of clean and honest governments and ensure healthy development of the national economy.
| | 第三條 本辦法所稱財務審計，是指審計機關對企業資產、負債、損益的真實、合法和效益進行的審計監督。其目的是為了維護財經紀律和國家財政經濟秩序，促進廉政建設，保障國民經濟健康發展。
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Article 4 When auditing accounting statements of the enterprises, audit institutions shall focus on the following aspects:
| | 第四條 審計機關對企業會計報表的下列內容進行審計監督：
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(1) Compliance of the category, format and preparation of accounting statements with relevant stipulations; compliance of the selection of accounting treatments with the principle of consistency;
| | （一）會計報表的種類、格式、編制是否符合規定，會計處理方法的選用是否符合一貫性原則；
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(2) Truthfulness, completeness, accuracy and timeliness of the information disclosed in the accounting statements and their attached notes;
| | （二）會計報表及其附注反映的內容是否真實、完整、准確、及時；
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(3) Compliance of the preparation of consolidated accounts with relevant stipulations and the principle of uniformity; compliance of the measurement units used in the consolidated accounts with the stipulated scopes; truthfulness of the contents of individual statements as the basis for consolidated accounts; whether such individual statements have been subject to audit;
| | （三）合並報表的編制是否符合規定，並遵守一致性原則，合並報表單位是否符合規定的範圍，合並報表單位會計報表的內容是否真實，並經過審計；
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(4) Whether accounting statements are prepared according to the books of account where records and postings are completely made and verified to be error-free; whether books of account and accounting statements are consistent with each other; whether figures in various statements which should be mutually compatible actually correspond to each other.
Audit institutions shall pay attention to the analysis of exceptional items in the accounting statements, examination of post balance sheet events whose occurrence has exerted significant impact on the concerned accounting items and determination of audit priorities or scopes with the use of professional judgment, audit experience and results of internal audit.
| | （四）會計報表是否根據登記完整、核對無誤的帳簿編制，帳表是否相符，報表間具有勾稽關系的數字是否相符。
審計機關應當注意分析會計報表中的異常項目，查明截止日後發生的對本年度會計報表產生重大影響的會計事項，並運用其專業判斷、審計經驗及內部審計成果，確定審計的重點或範圍。
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Article 5 When auditing books of account of the enterprises, audit institutions shall focus on the following aspects:
| | 第五條 審計機關對企業會計帳簿的下列內容進行審計監督：
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(1) Completeness and comprehensiveness of the establishment of books of account;
| | （一）帳簿設置是否完整、全面；
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(2) Truthfulness, completeness and accuracy of the contents disclosed by the books of account, timeliness and clarity of the records and appropriateness of the corrective measures;
| | （二）帳簿反映的內容是否真實、完整、准確，記錄是否及時、清晰，是否采用正確的更正方法；
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(3) Conformity of business transacts disclosed in the books of account with those recorded in relevant vouchers.
| | （三）帳簿反映的經濟業務是否與記帳憑證相符。
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Article 6 When auditing accounting vouchers of the enterprises, audit institutions shall focus on the following aspects:
| | 第六條 審計機關對企業會計憑證的下列內容進行審計監督：
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(1) Whether accounting vouchers are attached with all the reviewed historical vouchers; whether the amounts thereof are consistent;
| | （一）記帳憑證是否附列全部經過審核的原始憑證，金額是否一致；
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(2) Whether business transactions recorded by historical vouchers are true and regular;
| | （二）原始憑證反映的經濟業務是否真實、合法；
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(3) Whether separate postings are correctly made; whether extracts are clear and to the point; whether formats for filling vouchers are in accordance with relevant stipulations and requirements;
| | （三）會計分錄是否正確，摘要是否清晰、明了，憑證填寫格式是否符合規定要求；
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(4) Whether the review, transmission and filing of accounting vouchers are in compliance with relevant requirements.
| | （四）會計憑證的審核、傳遞、歸檔是否符合規定要求。
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Article 7 Audit conducted by audit institutions of the assets of the enterprises shall mainly cover the following items: current assets, long-term investments, fixed assets and their accrued depreciations, works under construction, intangible assets, deferred assets and other assets.
| | 第七條 審計機關對企業資產審計的主要內容，包括流動資產、長期投資、固定資產及其累計折舊、在建工程、無形資產、遞延資產和其他資產。
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Article 8 When auditing current assets of the enterprises, audit institutions shall focus on the following aspects:
| | 第八條 審計機關對企業流動資產審計監督的主要內容：
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(1) Actual existence of currency funds, short-term investments, debtors and prepayments and stocks as well as the enterprises' actual ownership of the above items;
| | （一）貨幣資金、短期投資、應收及預付款項、存貨等是否真實存在，並為企業所實際擁有；
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(2) Compliance of various incomes and expenses or increase and decrease of business transacts as well as the completeness of their records;
| | （二）各項收支或增減業務是否合法，記錄是否完整；
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(3) Correctness of stock pricing and consistency in the adoption of pricing methods;
| | （三）存貨計價是否正確，計價方法的采用前後期是否一致；
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(4) Appropriateness of the disclosure of items under current assets in the accounting statements.
| | （四）流動資產項目在會計報表上反映是否恰當。
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Article 9 When auditing long-term investments of the enterprises, audit institutions shall focus on the following aspects:
| | 第九條 審計機關對企業長期投資審計監督的主要內容：
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(1) Whether long-term assets actually exist and are truly owned by the enterprises;
| | （一）長期投資是否真實存在，並為企業所實際擁有；
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(2) Whether investments are in compliance with state stipulations and agreements; whether investment contracts impair interests of the state or the enterprises; whether accounting treatments for pricing are made correctly; whether timely and accurate accounting treatments are made for returns on investments;
| | （二）投資業務是否符合國家規定，協議、合同有無損害國家利益和企業利益，計價核算是否正確，投資收益核算是否及時、正確；
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(3) Whether long-term investments have achieved the pre-determined targets of return;
| | （三）長期投資效益是否達到預期目標；
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(4) Whether appropriate disclosures of long-term investments are made in the accounting statements.
| | （四）長期投資在會計報表上反映是否恰當。
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Article 10 When auditing fixed assets and their accrued depreciations of the enterprises, audit institutions shall focus on the following aspects:
| | 第十條 審計機關對企業固定資產及其累計折舊審計監督的主要內容：
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(1) Whether fixed assets actually exist and are truly owned by the enterprises;
| | （一）固定資產是否真實存在，並為企業所實際擁有；
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(2) Whether timely and correct accounting treatments are made; whether pricings are correct;
| | （二）核算是否及時、正確，計價是否正確；
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(3) Whether the adoption of accounting policy for fixed asset depreciation is in compliance with relevant regulations; whether depreciations are accrued correctly;
| | （三）固定資產折舊政策的采用是否合法，折舊計提是否正確；
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(4) Whether appropriate disclosure of fixed assets and their accrued depreciations are made in the accounting statements.
| | （四）固定資產及其累計折舊在會計報表上反映是否恰當。
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Article 11 When auditing works under construction of the enterprises, audit institutions shall focus on the following aspects:
．．．．．． | | 第十一條 審計機關對企業在建工程審計監督的主要內容：
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