文档介绍：Q/SY ×××× —×××× 代替 Q/SY — 2007 内部专项审计规范第3 部分:财务审计 Specifications for internal auditing Part 3: Financial a udit ×××× - ×× - ×× 发布×××× - ×× - ×× 实施发布目次前言................................................................................................................................................................. 1 1 范围..................................................................................................................................................................... 4 2 术语和定义......................................................................................................................................................... 4 3 一般原则............................................................................................................................................................. 4 4 组织领导............................................................................................................................................................. 4 5 审计对象及依据................................................................................................................................................. 4 6 审计内容和重点................................................................................................................................................. 5 7 主要财务审计类型........................................................................................................................................... 21 8 审计程序及方式............................................................................................................................................... 21 9 审计评价........................................................................................................................................................... 22 10 审计方法......................................................................................................................................................... 22 附录 A( 规范性附录) 财务审计内容图示.......................................