审计项目计划

审计项目计划由文字说明和表格两部分表述。

An audit plan shall consist of the two parts of word explanation and tabular expression .

第三十七条审计机关根据审计项目计划确定的审计事项组成审计组，并应当在实施审计三日前，向被审计单位送达审计通知书。

Article 37 Audit institutions shall form audit teams according to the audit matters specified in the plans of the audit projects and shall serve advices of audit on the auditees three days prior to the performance of audit .

本研究建议最高审计机关在审计项目战略计划、审计准则建设和提高审计人员能力三个方面展开行动。

The research suggests that the National Audit Office take action in strategic audit project program , construction of audit standards and improvement of auditor 's capacity .

秉承科学发展观应形成科学审计理念，并以此为基础，制订审计项目计划和方案，引导审计过程和具体审计行为，形成审计报告。

With such a point of view , we should set up the audit principles and work out the corresponding audit items and projects to guide the auditing process and behavior .