What Is an Audit Resolution?

An audit decision is also called an audit conclusion. The decision made by the auditing institution based on the audit report written by the audit team sent out. Audit decisions usually deal with cases of violations of financial laws and disciplines by the units being audited. In addition to briefly describing the facts of the violations of discipline, the details of the processing should be listed. In addition to submitting the audit decision to the higher-level auditing agency and the people's government at the same level, the audit decision must also be sent to the relevant departments and the audited units. An audit decision is essentially a judgment in an economic case. The auditing authority has the right to supervise the implementation, and the unit under review and relevant departments must not refuse. ^[1]

Audit decision

Right!

An audit decision is also called an audit conclusion. The decision made by the auditing institution based on the audit report written by the audit team sent out. Audit decisions usually deal with cases of violations of financial laws and disciplines by the units being audited. In addition to briefly describing the facts of the violations of discipline, the details of the processing should be listed. In addition to submitting the audit decision to the higher-level auditing agency and the people's government at the same level, the audit decision must also be sent to the relevant departments and the audited units. An audit decision is essentially a judgment in an economic case. The auditing authority has the right to supervise the implementation, and the unit under review and relevant departments must not refuse. ^[1]

The specific content and nature of the fiscal revenue and expenditure and financial revenue and expenditure behaviors violated by the state, the measures adopted by audit institutions, the punishment measures, and their legal and regulatory bases. It should also inform the audited unit of the right and time limit for administrative reconsideration. ^[2]

The implementation of audit decisions can prompt the audited unit to correct intentional or unintentional mistakes, punish various violations of financial laws and disciplines, prevent similar problems from recurring, and improve the policy level, professional ethics, and professional quality of managers at all levels and types; Promote the audited units to strengthen basic work, establish, improve and strictly implement various rules and regulations. During the current economic system reform, implement audit decisions, establish and strengthen internal control systems, including internal auditing, and reform the economic system to transform enterprises from a production-oriented to a production-oriented one and enable institutions to gradually achieve self-sufficiency And partial self-sufficiency, so that the state organs from purely administrative management to serve their units, has a more positive role. ^[3]