2022年农村信用社理事会监事会经营管理层成员专项审计和离任审计制度范文网 .pdf

农村信用社理事会、监事会、经营管理层成员专项审计和离任审计制度范文网第一章总则第一条为适应农村信用社改革的需要，加强对德清农村信用合作联社（以下简称本联社）领导班子成员经营管理决策监督、执行行为的监督，保障机构的稳健运行，根据本联社章程，制定本制度。第二条本制度实施的对象是指本联社理事会理事长、监事会监事长、经营管理层成员。其他理事、监事待条件成熟时，再列入本审计对象。第三条本制度所称专项审计是指对被审计对象任期内针对某一内容、某一方面的局部审计。第四条本制度所称离任审计是指对被审计对象任职期间工作实绩和存在问题的全面审计。第五条专项审计和离任审计原则上按照干部管理权限，采取相应的审计实施方式。对理事长和经营管理层成员的审计由监事会提出。对监事长的审计由理事会提出。第六条审计根据监事会和理事会提议，可委托上级行业管理部门或有资格开展金融审计的社会中介机构进行（上级行业管理部门认为有必要，可以对其进行再审计）。审计可采取现场审计、非现场审计或现场审计与非现场审计相结合等方式。第二章审计的内容与时限第七条 对本联社理事长实施专项审计和离任审计，应主要审计其任期职责范围内的以下情况：（一）贯彻执行国家经济、金融方针政策情况，组织落实社员代表大会决议的情况；（二）理事会决议的实施情况；（三）理事会决议的签发及股权证书的签署情况；（四）行使法定代表人职权的情况；（五）理事会闭会期间行使由理事会授予的职权的情况。第八条对本联社监事长实施专项审计和离任审计，应主要审计其任期职责范围内的以下情况：（一）贯彻执行国家经济、金融方针政策情况，组织监事会落实职责情况；（二）向社员代表大会报告对理事会经营管理层成员专项审计和离任审计情况；（三）监事会闭会期间行使由监事会授予的职权的情况。第九条对本联社经营管理层成员实施专项审计和离任审计，应主要审计其任期职责范围内的以下情况：（一）任职以来依据国家有关方针、政策和金融规章制度以及经理事会批准的年度各项工作计划的组织落实情况；（二）全辖或分管业务经营合规状况，采取的重大措施和管理办法，经营目标完成情况及真实性情况；文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9（三）财务开支情况和执行财务纪律情况；（四）全辖或分管业务经营风险管理情况和操作情况；（五）全辖或分管业务内部控制制度建设和执行情况、经济或刑事案件情况；（六）其他需要审计的事项。第十条 对理事长、监事长、经营管理层成员的专项审计，原则上任期内不少于一次，离任审计的重点可为近两年，如有必要可追溯到以前年度。第三章审计程序第十一条准备阶段（一）聘请好担任审计的上级行业管理部门或社会中介有权机构，并向担任审计的部门交代项目，成立审计组，确定组长、审计人员及审计组成员。（二）制定审计方案。审计组确定后，主审人员根据审计人员分管的业务情况制定审计方案，并报委托担任审计部门的审计负责人签名批准。（三）向被审计人及本联社有关部门发送审计通知和审计资料调阅清单等。（四）做好非现场审计分析。主审人员组织收集本联社有关业务数据资料，进行非现场分析，研究本联社的业务状况和可能存在的问题，确定审计重点。文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9第十二条实施阶段（一）审计组在本联社组织召开一定范围的有关人员会议，听取被审计人的述职报告。（二）审计组对有关资料等进行检查，并通过召开座谈会或个别交谈等形式进行调查，了解员工对被审计对象的反映和评价。审计组针对有关事项可对被审计人或其他人进行必要的质询。（三）审计组对内控制度建设及执行情况进行审计，并对内控制度建设及执行情况作出客观评价。（四）审计人员按照审计方案规定的内容进行认真审计检查后，对有关事实做好现场记录，发出签证单、质询书等印证材料须经有关人员签字确认。（五）审计组在审计中若发现重大问题，应及时报告上级主管部门和地方党组织及政府。（六）审计人员应严格遵守工作纪律，认真履行职责，准确、客观、公正地反映审计中发现的问题，并要严守秘密，维护审计监督工作的严肃性、权威性。文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9（七）审计结束后，审计组应根据审计实施阶段认定的事项，由审计组长或主审人负责向监事会、理事会和高级管理层有关成员反馈情况，对存在问题提出整改意见和建议。（八）被审计人员和本联社有关部门要积极配合审计组工作，在规定时间内及时、如实提供审计组所需各种资料，并对其原始性、完整性作出承诺。有关人员不得以任何借口推诿、隐匿和阻挠审计工作的开展，对审计组发出的签证单和质询书，要准确、及时答复（逾期不反馈，视同同意），并对其内容的真实性负责。第四章审计报告第十三条审计组根据审计情况撰写审计报告，审计报告一般由主审人起草。第十四条审计报告应包括以下内容：（一）审计组工作情况概述；（二）被审计人员任职以来贯彻国家经济、金融方针政策情况以及组织落实理事会决议、监事会决议和上级部门工作部署情况的评价；（三）全辖或分管业务经营管理中存在的问题；（四）审计建议及整改要求；（五）其他事项。第十五条审计报告对文字的表述要实事求是、简明扼要、重点突出，罗列的数据要真实可靠，对问题的定性要准确，措文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9施恰当，审计建议要切实可行，审计结论要客观、公正。第十六条审计报告由审计组长审阅并签字后，征求被审计人的意见，被审计人如对审计报告持有异议，可附文字说明，审计组据以进一步研究和核查，研究和核查后，形成审计结果报告，由审计组长签发生效。第五章文档管理第十七条审计结果报告生效后作为正式文本，分别送理事会、监事会、被审计人本人各一份，同时抄报上级有关部门。第十八条审计结果报告及审计中被审计人员的述职报告及其说明、谈话记录、工作底稿、质询书、签证单、附表等相关资料，由审计组收集整理，装订汇总，主审人负责将其送交本联社档案室归档，保存期限按照有关规定执行。第六章附则第十九条本制度经本联社社员代表大会审议通过施行。第二十条本制度由本联社监事会负责解释。文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9文档编码:CV9Q6K2I9C2 HY8I3D4Z3T3 ZO4R5F3Y1R9