(1) Having a high level of policy theory and professional knowledge;
(2) High comprehensive analysis, judgment and writing skills;
(three) adhere to principles, abide by the law, be honest and loyal to their duties;
(four) engaged in auditing or financial accounting work for more than three years. Article 6 Audit commissioners shall perform the following duties:
(a) to check the implementation of relevant laws, regulations and policies by the main responsible personnel of the enterprise;
(2) Examining and verifying whether the financial reports, accounting vouchers, accounting books and other accounting materials of the enterprise and other materials related to the operation and management activities of the enterprise are true;
(three) to supervise whether the enterprise has violated the rights and interests of state-owned or collective owners;
(four) to evaluate the business performance of the main responsible personnel of the enterprise;
(five) other duties stipulated by the Municipal People's government.
Auditors shall not interfere with the operation and management of enterprises when performing their duties. Article 7 When performing their duties, auditors should avoid any of the following circumstances:
(1) Having husband-and-wife relationship, lineal consanguineous relationship, collateral consanguineous relationship within three generations and close in-laws relationship with the person in charge of the enterprise and relevant persons in charge;
(2) Having economic interests with the dispatched enterprise. Article 8 Auditors shall be equipped with two assistants to assist in audit work. Article 9 The term of office of auditors and assistant auditors shall be three years. After the expiration of the term of office, you may not be re-elected in the same enterprise.
Auditors and assistant auditors shall not work part-time in other enterprises. Tenth auditors and assistant auditors to perform their duties required funds, should be included in the municipal budget. Article 11 Audit commissioners generally go to dispatched enterprises to conduct audits twice a year. Auditors can carry out audit work in the following ways:
(a) to understand the annual production and operation plan of the enterprise and its work objectives;
(two) to listen to the report of the main person in charge of the enterprise on the financial situation and management of the enterprise, and to ask questions;
(3) Examining the financial reports, accounting vouchers, accounting books and other accounting materials of the enterprise and other materials related to the operation and management activities of the enterprise;
(four) to investigate and verify the financial situation and management of the enterprise, and may require the enterprise to make necessary explanations;
(five) to understand the situation from the relevant personnel of the enterprise and listen to opinions;
(six) to the relevant government departments to investigate the financial situation and management of enterprises. Article 12 An enterprise shall cooperate with the work of auditors, provide them with necessary working conditions, and provide relevant true information according to their requirements. Article 13 Audit commissioners shall submit objective, true and clear audit reports in a timely manner after the audit work is completed. The audit report shall include the following contents:
(a) the basic situation of production and operation management;
(2) Analysis and evaluation of financial status;
(three) analysis and evaluation of the business performance of the main responsible personnel of the enterprise;
(four) the main problems existing in the audited enterprises and their suggestions for improvement;
(5) Other matters required to be reported by the Municipal State-owned Assets Supervision and Administration Commission and the Management Office of the Municipal Auditor, and other matters that the Auditor deems necessary to report.
The contents of the audit report shall be kept confidential for the dispatched enterprise. Fourteenth audit report signed by the auditors, submitted to the municipal auditor management office, and copied to the municipal state-owned assets management department. Article 15 The Office of the Auditor-General shall examine the audit report. If there are different opinions on the audit report after examination, they shall exchange opinions with the auditor and reach an agreement. For the problems that cannot be agreed, the audited enterprise will not be audited, and comments can be made after the audit report.
If the audit report involves the analysis and evaluation of enterprise assets management status and the preservation and appreciation of state-owned assets, the management office of audit institutions shall solicit the opinions of the municipal state-owned assets management department. Sixteenth audit reports shall be submitted to the Municipal State-owned Assets Supervision and Administration Commission for examination and approval after being examined and signed by the management office of audit institutions, and copied to the Municipal Audit Bureau.
After the audit report is examined and approved by SASAC, it can be used as the basis for rewarding and punishing, appointing and dismissing the main responsible personnel of the enterprise. Seventeenth auditors in the audit work, found that the enterprise has a major violation of discipline, it shall promptly report to the Municipal Audit Commissioner Management Office and the Municipal SASAC; Audit institutions need to audit according to law, and may make suggestions to the municipal audit institutions.