[{"gicategorycode":"","giinfoid":"303375","giindentifier":"dyx021-/2024-0430004","giuuid":"7A6D61175987493B82905B8A724E6214","gititle":"审计机关人员能不能参与政府投资工程项目的签证、验收等工程管理工作?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局","gidate":"2024-04-30 16:59:53","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"《中华人民共和国国家审计准则》第十七条规定,“审计人员不得参加影响审计独立性的活动,不得参与被审计单位的管理活动”。政府非招标采购工作和政府投资工程项目的签证、验收等工程管理工作,均属于相关单位的管理活动。因此,审计人员不能参加上述工作。"},{"gicategorycode":"","giinfoid":"303374","giindentifier":"dyx021-/2024-0430003","giuuid":"D15E03B3038843AD807723338122D44A","gititle":"审计机关人员能不能参加政府非招标采购工作?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2024-04-30 16:59:05","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"为了保障审计机关和审计人员依法独立行使审计监督权,《中华人民共和国审计法》第十四条规定,“审计机关和审计人员不得参加可能影响其依法独立履行审计监督职责的活动,不得干预、插手被审计单位及其相关单位的正常生产经营和管理活动”。"},{"gicategorycode":"","giinfoid":"303373","giindentifier":"dyx021-/2024-0430002","giuuid":"8797DFCA5C274B2C9214605C90C66F01","gititle":"申报高级审计师一定要取得中级审计师资格吗?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2024-04-30 16:56:48","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"根据审计署、人力资源和社会保障部《审计专业技术资格规定》第十条,“取得中级会计、经济、统计专业技术资格或工程师等相关专业中级职称,符合本条规定的学历、年限条件的,可以报名参加高级审计专业技术资格考试。”高级审计师职称实行考评结合,高级审计专业技术资格考试合格,可以在规定年限内参加高级审计师职称评审。"},{"gicategorycode":"","giinfoid":"303372","giindentifier":"dyx021-/2024-0430001","giuuid":"0A3E6DA11C9648D4AB4EAAEF1D53F0D3","gititle":"何为审计依据,如何对审计依据进行归类?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2024-04-30 16:56:25","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"审计依据是审计人员在审计过程中判断被审计事项是非、优劣的准绳,是提出审计意见、作出审计决定的依据。审计依据可以按照不同标准进行分类,不同种类的审计依据有不同的用途: (1)按照审计依据的来源不同,分为被审计单位外部制定的依据和被审计单位内部制定的依据。前者包括国家的法律、法规,上级部门的制度,后者主要是指预算、计划等。 (2)按照审计依据的性质和内容不同,分为法律法规、规章制度、被审计单位制定..."},{"gicategorycode":"","giinfoid":"289845","giindentifier":"dyx021-/2023-1128004","giuuid":"171F610D2583476C82389A498E7C4DE5","gititle":"什么是民生审计","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2023-11-28 11:58:58","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"民生审计是指审计机关以维护国家和社会安定和谐为目标,把对与人民群众利益最为密切的公共资金使用效益情况进行的监督作为国家和审计部门生存和发展的生命线,着重对与广大人民群众生产、生活和劳动力再生产密切相关领域的公共资金管理使用情况进行监督和鉴证的行为。 民生审计的主体是审计机关,民生审计的客体是用于人民群众生产、生活和劳动力再生产密切相关领域的公共资金,包括财政资金以及从社会和城乡居民手中筹集..."},{"gicategorycode":"","giinfoid":"289844","giindentifier":"dyx021-/2023-1128003","giuuid":"D213E4CDFC7A460B940A0CAAB8258EDD","gititle":"什么是自然资源资产离任审计","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2023-11-28 11:58:21","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"自然资源资产离任审计是中国共产党在第十八届三中全会提出的自然资源资产产权制度。有了具体的考核指标,干部任职不再只是以GDP论政绩,而是要考核其所管理的自然资源是否保护。未来可以建立一个具体的评价体系,让生态环境保护纳入政府考核体系更具操作性。"}]