梁偉

"Audit guidelines for authorities to investigate the special audit" on August 1， 2001 implementation. In order to do a good job with the special audit investigation， the special audit report prepared， the paper will try to write a special audit investigation report （the report） to write data into analysis and editing the contents of the report， such as a two-step； and then discuss the two-step method of writing； written methods to reveal

the main problems and propose solutions.

One or two notes

（A） audit institutions in society， as well as techniques for Writing little literature that reports such as "the basic situation of" choice， "Proposal" and other references related to the method of writing， there is no consensus. This stability， improve the level of an impact report. In this paper targeted a number of techniques to explore issues.

（B） "analysis of written data" and "Edit the contents of the report" in the process of report writing no clear boundaries. However， the impact of quality issues，無外乎"analysis" and "edit" categories. To enable this paper to discuss the issue of system， location， easy to understand and the only in this way. Second， the process of data analysis methods and the existence of problems

（A） the process of data analysis

The process of data analysis report. The auditors verified the investigation of matters of awareness， and ultimately form an audit opinion in the thinking process of the system. Analysis and analysis of all aspects of the rules are as follows： 1， define the facts. Is a matter being investigated （or： the problem， the same below） of the act and its related factors trajectory accurate and complete description. ① trajectory behavior： including the time and place， people the way to quantify the content of such range. ② event-related factors： including the quality of personnel， economic environment， regulatory requirements， such as the application of non-quantifiable elements.

2， summed up the characteristics. Is a general problem （or non-expected issues， the same below） existence of characteristics. Methods：

（1） the normative requirements （expected to state） and has completed the task of defining the issues of non-expected （non-expected state）， for "How should we （the expected state）" and "how the actual （non-expected state）" comparison. （2） the difference will be

with them. （3） One of the most able to explain the general situation of non-existence of the expected differences matter， that is， the characteristics of the matter. For example， the purchase of raw materials close to the market price （the expected state）， but the purchase of long-haul and other high quality goods （non-expected state）.

Characteristics of the matter can be summed up as lower prices of raw materials purchased.

3， look for the causes. Is to find unexpected events lead to specific issues. Practices： （1） define the task has been completed and the matter of non-expected start with the initial point. （2） may lead to unexpected behavior of the "event-related factors" out of order. （3） One of the most reasonable interpretation of the matter of non-expected "feature"， and that the matter is the most likely cause.

4， infer trends. The development of the adverse trend of the development goals and the corresponding scheme， or in terms of progress. Practices： （1） to determine the expected trend with the non-corresponding to the current and expected future state. （2） define the tasks have been completed by the non-expected current state of the matter， or derived estimates of the adverse consequences that may arise. （3） the future state of the two （that is， how should we and possible） with out the relevant factors. One of the biggest differences in admission as a corollary.

5， to a conclusion. Concluded that by virtue of certain standards， the state of matters being investigated， the nature of the evaluation， including the individual facts and comprehensive evaluation of the two. （1） evaluation of the individual facts. The survey project is the application of normative standards， and has completed the task of investigating a matter of defining a comparison （quantitative comparison trajectory and behavior standards， qualitative standards and event-related factors）， from which the most obvious differences， the most reasonable interpretation of the characteristics of the factors that matter， as the evaluation findings. （2） a comprehensive evaluation. Survey carried out on the overall evaluation. Approach： First of all， according to the survey applies to comprehensive （eg， legal， benefits， etc.） standards， the task has been completed to define the fact that the individual is classified collated and re-defined. Second， to generalize the characteristics of different types of matters. Thirdly， the task has been completed to define the overall integrated with the matter of a comprehensive evaluation of the application of standards of comparison， take the most reasonable explanation can be characterized by a synthesis factor， as the contents of the conclusions. 6， to make recommendations. Cure and control recommendations include two levels. For "cause" of the proposal， you can fundamentally solve the "problem"； for "feature" of the proposal， can play a control， to avoid loss， so that "problem" not to further expand the role and even not occur. Because the inference drawn from the trend of adverse effects has not yet formed， so the characteristics of the proposed problem will be able to play its role in the control and prevention. For example： four years of a state-owned enterprises to private enterprises to invest a total of 100 million yuan， not investment income. （1） define： ① behavior trajectory： a four-year investment to the private enterprise of many more than 100 million yuan， not income. ② event-related factors： （see "possible causes"） （2） features： a non-effective investment. （3） possible causes： ① quickly to market changes. ② low level of decision- making. ③ Management of the rule of law is not in place. Because changes in the market fast， low levels of decision-making， can not be insisted on the grounds of non-performing investments. Therefore， the management of the legal system in place， is the occurrence of the non-effectiveness of investment most likely cause of the problem. （4） trend inferred： that the past， the enterprise will be bankrupt. （5） Conclusion： （based on the principle of the responsibility of preserving and increasing the value of assets） the responsible person has lost a normal sense of responsibility. （6） recommendations for the selection： ① point to Reason： In accordance with market economy values， the operation of state-owned assets management responsibility of legislation. ② point features： carefully conducted survey on the market； further strengthen the feasibility study； major decisions must be approved by the board of directors vote； the establishment of direct and indirect responsibility for the accountability system， and so on.

（B） data analysis of the writing process of the problem

1， the nature of a wide variety of issues will be defined together， resulting in targeted poor recommendations. For example， a few years ago on the interpretation of that is defined三角債is： A corporate loan default legal person B， ... ...， corporate legal person C also owed money， etc. A. Thus， the characteristics of the problem was summed up as follows： payment of arrears among state-owned enterprises seriously. In fact， the phenomenon of state-owned enterprise debt， is a problem in many different types of integrated entangled issues. Solution， and must live up to the first decomposition， after the integrated data processing procedures. To define the specific situation， grasp the different characteristics， to find their own reasons.

2， the characteristics of induction are not allowed to， can not grasp the crux of the problem. Performance： （1） （In the same report） a （type of） the characteristics of the problem， to explain B （type of） problem. Shows that the （type of） the issue also contains two （types of） more than the question of the need for further decomposition. （2） the characteristics of a problem， a problem can not explain. Help define the matter still in place， best summed up the matter with the expected non-Expected differences between the state has not been summarized. （3） characterized by excessive， there is no problem grasping the essence. A problem， you can show the existence of a number of characteristics. However， one aspect of the existence of the characteristics of a feature can only be reflected.

3， the reasons can not be trusted， a superficial analysis. Performance： （1） not have been completed from the non-expected issues to define the initial starting point. （2） may not lead to unexpected behavior with out all the factors， the most likely trigger a non- factor is expected to matters that have not yet found.

4， the trends inferred unreasonable， absurd results. Performance： （1） to identify non- compliance with the inference based on the actual survey. （2） The inference method used has not been a reasonable argument.

5， the conclusions can not grasp the whole matter can not grasp the issue or point evaluation of the meaning of the loss. Performance： （1） the conclusion can not grasp the whole matter. Matters is the overall evaluation criteria that have not yet grasped. （2） can not seize the crucial issues. Has not yet been integrated into the characteristics of the problem， resulting in a lack of specific evaluation.

6， it is proposed is not feasible， resulting in the failure investigations. Performance： （1） do not know how to work in the normal， from a fundamental solution to the problem situation was extremely rare， did not focus on the characteristics of proposals to tackle the problem. （2） recommendations， the argument that it did not in politics， whether the conditions ripe； economic and financial resources allow； technical methods， whether the scientific reliability and included in the report on the blind. Three， editing the report writing process and the existence of the problem

（A） the process of editing the report and the information trade-off rules 1， the report of the editing process. Auditors to complete "data analysis" mission， according to the report of the information system and the trade-off rules， scheduled reports， the formation process of the report.

2， information on trade-off rules. The report to reflect the "problem"， the results reflected in the "Proposal" section. Therefore， the information in order to take the issue of trade-offs at the core， according to reverse order （the order is positive： the basic situation， the problem， analysis， recommendations - Note） method to determine the contents of the report included. Concrete steps are as follows：

（1） to determine access to the report of the "problem." The issue of the report is based on "characteristics" as the title， "is defined in the fact that" for content， according to an important principle of priority into the array.

（2） in accordance with the principle of appropriate and feasible， incorporated into the report to determine the "Proposal" provisions.

（3） by the "Proposal" point， into the "causes"， "characteristics （that is the problem）" and "trend" analysis of the contents of the text. A， if the "proposal" to the question of "features"， "trend"， that is， to prepare the symptoms， do not have into the "causes." B， if the "proposal" to tackle the "causes"， that is ready to cure. Is not only incorporated into the "feature" must also be incorporated into the "cause" analysis of the contents of the text. Because of the "Proposal" intends to fundamentally solve the "problem" must be systematically and comprehensively reflect the "problem" of the picture.

（4） incorporated with the "problem" related to "the basic situation." Introduced the basic situation， the purpose is to enable readers to contact problem， to consider the proposal before the relevant understanding of the environment for readers to more comprehensive understanding of the problem， have the same views with the author.

（B） the process of editing the report written by the existence of the problem

1， "basic information" and "issues" not relevant， the report of the overall difference. The basic situation of different writers to choose the issue and reflected in the content， make it worthy of the name to be problems with the achievements or relevant "circumstances."

2， the factors into the analysis part of the report and his "suggestions" lack of relevance， the logic of the confusion caused by the report. Analysis of factors including the fact that defined the characteristics of induction， analysis， trends and draw conclusions inferred five parts， regardless of how the mentioning recommendations are written in the analytical process must be in order to fully grasp the issues， put forward practical proposals. Therefore， the writers in the organization of the report， be sure to point to the proposed decision analysis to choose part of the text.