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Review personal experience summary and harvest
Do you know how to write personal experience summary and harvest of audit? Take a look. When we have many experiences in our hearts, we can record them in our experiences. Write your own experience, and you can avoid detours in the future. The following is the summary and harvest of Bian Xiao's personal experience in auditing, for your reference, hoping to help friends in need.

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# Review personal experience summary and harvest selection 1#

Recently, I had the honor to attend the sixth intermediate computer training course of the Audit Office of the Autonomous Region, and went to the Audit Office to take the final exam. I deeply know that the overall task is heavy in the near future, and the opportunity of two and a half months off-job training is very rare. Thanks to the cultivation and trust of the bureau leaders, as well as the support and responsibility of the department leaders and colleagues. Computer intermediate training is one of the important contents of the computer audit training system of the National Audit Office. The leaders at all levels of the district hall and the municipal bureau attach great importance to the intermediate computer training and always remind me of the importance of participating in this training and learning. Excited by this hard-won learning elevator club, I am more eager for knowledge and urgently need to improve my professional level. During the two and a half months' training, all the students worked hard on six courses and passed the exam. As a new auditor, I dare not slack off at all. I will summarize my experiences and gains as follows:

First, learning and thinking are not wasted.

In order to achieve a satisfactory training effect and master new knowledge, one word is "learning". However, how can we learn efficiently or even get twice the result with half the effort? Ceng Yun, an ancient man, studied without thinking. Thinking is thinking and summarizing. Bad back is only a temporary memory, and it is more important to know why. What the teacher said in class should be reviewed and summarized after class. For the wrong questions, we should think about the causes of the mistakes, what is the teacher's thinking of solving the problems, whether there is a simpler method, how to splice the knowledge points in blocks and so on. Consolidate knowledge points in the process of thinking and summarizing.

Second, achieve mastery through a comprehensive study

The learning process is to teach by subject and learn by block. However, in practice, it is often necessary to comprehensively use various knowledge points. The importance of comprehensive application can be seen from the examination forms of two computer tests and one written test. On the first day, network, database technology and VB programming comprehensively tested students' comprehensive abilities such as computer network foundation, database SQL language and program coding. The next day, U8, accounting computerization and computer data audit combined accounting, computer and audit to test the students' computer audit level; On the third day, the written test combines six courses to test students' mastery of basic theoretical knowledge.

Third, heaven rewards diligence.

"Diligence", more precisely, is diligence and diligence. Practice is mainly reflected in the study of subjects such as database and accounting computerization. Class time is limited. The purpose of practice is not only to absorb and consolidate what the teacher said in class, but also to achieve practice and improve the speed of doing problems and the preparation rate. The training schedule includes two and a half hours of self-study every night, which is the best and only time for students to practice independently, so most students usually extend their self-study at night until late at night. Reciting is mainly aimed at the content of written test. Students of different backgrounds and ages have different abilities of reciting and memorizing theoretical knowledge. Through diligence and repeated memory, it is an effective way to remember theoretical knowledge.

Fourth, learning gains.

Two and a half months of training and learning have gained a lot, including hard work and sweat, love between teachers and students, and excitement of acquiring knowledge. More importantly, this training and study has given me a new understanding of auditing and made me understand the disadvantages of being limited to traditional auditing thinking and methods. Big data, cloud computing, internet plus, audit informatization, etc. It is no stranger to us; Innovation and development are eternal themes. Computer audit is to use computer technology to model and analyze the electronic data related to the financial affairs and financial revenue and expenditure of the audited unit, add computer technology and audit, change the traditional audit method of manual account turning in the past, and avoid being helpless in the face of big data.

Five, apply what you have learned

The end of training and examination is not the end, and the purpose of training and learning is not just to thoroughly understand six textbooks and pass the examination. Just as artists combine soil and water, and then burn exquisite ceramics through complicated procedures, any audit task, from project planning to data collection, to determining audit methods for data analysis, and finally to implementing evidence collection to determine audit conclusions and achieve audit objectives, requires auditors to use various audit techniques, methods and tools, and at the same time combine their own professional knowledge and professional judgment.

In the future work, I will integrate what I have learned in this training, guide practice with theory, innovate auditing methods, improve the actual level of auditing, truly apply what I have learned, and strive to become a qualified computer auditing talent!

# Review personal experience summary and harvest selection 2#

Fortunately, I attended the computer audit training course of Nanjing Audit University in late autumn. After more than 20 years, I feel very honored to step into the beautiful university campus again and become a student. After a short week of study, I also gained a lot and benefited a lot.

First of all, it enriches knowledge and broadens horizons. Stepping into the school gate of Shen Nan, I was deeply impressed by the strong learning atmosphere and academic atmosphere in Shen Nan. The school motto of "honesty, truth-seeking, study hard and serve the public" and the school philosophy of "characteristics, quality and internationalization". Teaching you profound knowledge in class, quoting a wide range of teaching methods, humorous and wonderful explanations and colorful teaching contents have opened a door for me to feel. I completed a baptism in concept and got a strong "charge" in knowledge. Especially, the understanding of the current audit culture, the application of audit psychology, and the study of correct self-cognition and other theoretical knowledge have enlightened me, and I have found answers to things that I had little knowledge of before or questions that I don't know why, which has further sublimated my thoughts and spirit.

The second is to see the gap and find the shortcomings. Through this training and study, I realized the rapid development of auditing and how important the updating of knowledge is to a person's development. In my previous work, I always thought that as long as I accumulated some practical experience, I could cope with my daily work, and I often ignored the update of my knowledge. Most people learn what they need, and sometimes they forget their books on the pretext of being busy at work. Through this study, I deeply realized that my previous knowledge was lacking and superficial. Therefore, we must establish the concept of lifelong learning. As long as we arrange our lives reasonably, it is entirely possible to set aside some time to read books systematically every day. Only by accumulating new knowledge, updating and optimizing the knowledge structure, mastering and applying scientific methods, and correctly analyzing and solving problems can we enhance the scientificity, foresight and creativity of our work, continuously improve our work efficiency, and complete various tasks with high quality.

The third is to master the method and apply what you have learned. After a week's study, what we have learned is not so much rich knowledge and broad vision as some advanced ideas or ways of thinking. What teachers open for us is a door of knowledge and thinking. More importantly, we should master the methods of dealing with and solving problems, apply what we have learned, be comprehensive, be diligent in thinking, be good at thinking, truly apply what we have learned, and solve all kinds of difficulties and problems encountered in practical work. As a grass-roots auditor, facing the arrival of audit informatization, while striving to improve his computer audit level, he should actively do all the basic work to make a good start and take a good step for the improvement of the overall level.

# Review personal experience summary and harvest selection 3#

On August 1-16, with the support of the headquarters, I had the honor to attend the modern internal audit training organized by the Institute of Internal Auditing. This training is divided into four topics: the positioning and role of internal audit in internal control, the audit practice of infrastructure projects, the development and application of it audit in big data environment and the latest development of internal audit. Through study, I learned the importance of internal audit and its development trend in recent years, and gained a lot.

First of all, making good use of internal control is helpful to enhance enterprise value.

At present, internal control has been upgraded from anti-fraud demand to management demand of integration of internal control and business entities. On the basis of understanding the basic concepts of internal control, we can enhance our understanding of internal control from a multi-dimensional perspective, so as to achieve the role of "increasing the company's value". At the same time, with the continuous improvement of management level, the role of internal audit should not be limited to post supervision, but more is pre-prevention and process control, which can supervise and evaluate enterprises in the whole process and in all directions, find problems in time and reduce their business risks.

Second, IT audit technology reform is imperative under the big data environment

IT technology is the trend of technological change advocated by the country in the big data environment, and internal audit should also adapt to the development of the times and innovate audit techniques and methods. Through learning, I understand the differences between traditional audit, computer-aided audit and information system audit. Wonderful case sharing lets everyone know the application of modern information technology in enterprise external audit, and realizes the scene application of IT audit in unaudited work under big data environment. Combined with the present situation of many audit projects and few personnel in northwest China, it is considered that it is imperative to innovate audit technology and land as soon as possible.

Three. The order number of Audit Office 1 1 escorted the internal audit work.

The promulgation of "Regulations of the National Audit Office on Internal Audit" (OrderNo. 1 1) marks the establishment and improvement of China's internal audit system and the overall development of China's internal audit work has entered a new stage of development. In order to give full play to the role of audit supervision under the centralized and unified leadership of the party, we will ensure a better working environment for internal audit from legislation and improve the functional orientation.

The order 1 1 not only puts forward new requirements for internal audit practitioners, but also strengthens the management role of internal management and party committees in audit work. In the future work, we will also make efforts to publicize the contents of the 1 1 instruction in the organization on appropriate occasions to provide organizational guarantee for the development of internal audit. In the new era of internal audit, it is even more necessary to clarify the audit thinking, pay attention to the major risks of the organization, carry out audit work based on risks, and enhance the functional position of internal audit in the organization.

Through the study of this theory and case knowledge, I have a comprehensive understanding and understanding of the development of internal audit, which provides a theoretical basis for future audit work and clarifies how to use audit to better serve enterprises. The content of the study is thought-provoking, which will really benefit my future business work. At the same time, it also gave me a deeper sense of honor and mission in auditing.

# Review personal experience summary and harvest selection 4#

In recent years, with the deepening of audit and the continuous improvement of relevant laws and regulations, the financial accounting of administrative institutions has been standardized year by year, financial management has been continuously strengthened, and serious violations of discipline have been reduced year by year. However, many problems still exist. The author believes that the audit of administrative institutions should be strengthened from the following aspects to prevent audit risks.

First, attach importance to pre-trial investigation.

Before the audit, the audit team shall conduct a full pre-trial investigation of the audited entity by holding in-depth meetings, listening to the introduction of the audited entity and consulting the relevant information of the audited entity. Through the investigation of the organization and staffing of the audited unit, we can roughly grasp the responsibilities and functions of the unit and its financial affiliation with various departments, and analyze and determine the key departments of the audit; By investigating the internal control related to the audited entity and its implementation, find out the financial accounting management mode and key control points of the audited entity, and analyze and determine the key links of the audit; Through the investigation of the audit situation of the audited unit in the previous year, we can understand the problems existing in the financial management of the unit in the previous year and analyze and determine the key contents of the audit.

Two, combined with the implementation of the department budget audit.

The audit of departmental budget execution is the most important thing in the audit of administrative institutions. During the audit, we should focus on the management of the allocation and use of financial funds and the use of "three public" funds, personnel funds and conference fees, reflect whether departments and units strictly implement the eight central regulations and the relevant provisions of the "Three Chapters of the Constitution", grasp the sources of funds inside and outside the budget, the scale of revenue and expenditure and management methods, reveal their existing problems, and analyze the reasons from the aspects of system, mechanism, system construction and management.

Third, pay attention to financial accounting.

The financial accounting of administrative institutions is generally simple, and the financial management is gradually standardized, but we should still pay attention to the specific problems in financial accounting, income, expenditure and exchanges.

In terms of income, we should focus on whether the extra-budgetary income such as administrative fees, sponsorship and rental income is turned over to the finance in time. First, for units with fee income, it is necessary to find out the basic situation of fee items, standards, receipt and exchange of fee bills, consult relevant documents, fee licenses, bills in use and bill stubs, check the total amount of fees, the way of fund storage or payment, and determine whether there are illegal fees, whether the fee income is fully accounted for, and whether the funds are fully paid into the state treasury according to regulations. The second is to check whether the units with sponsorship and rental income implement the management of two lines of revenue and expenditure. In the audit, it was found that some units directly recorded the rent collected into current accounts and did not declare tax for a long time; Some units directly offset the rental fees that should be charged against the purchased office supplies through contracts, and the income and expenditure have not been invoiced or declared. These behaviors can easily lead to false accounts of revenue and expenditure of administrative institutions, affect the authenticity of the scale of revenue and expenditure of units, and evade the supervision of the fiscal and taxation departments, which is easy to form off-balance-sheet accounts.

In terms of expenditure, we should focus on the authenticity and integrity of bills. When looking through the vouchers, we should pay attention to the integrity of the bills attached to the vouchers, focusing on spot-checking large-scale expenditure bills; Pay attention to check whether the invoice is a formal tax invoice or an administrative institution receipt, and put an end to self-made receipt reimbursement and white-note reimbursement; Pay attention to the use of large invoices, whether there is a phenomenon that large invoices have no name and no quantity, or even large invoices with serial numbers are reimbursed several times, and make an inventory when necessary.

In terms of current transactions, we should focus on the authenticity of current accounts. The main problems in current account are: there is no detailed account in current account, the current account is adjusted at will at the end of the year, the long-term account is not cleared, and the income that should be included in the budget is treated as current account. In the audit process, we should focus on the behavior that the special funds allocated by the higher authorities should be included in the budget, and the income and expenditure should be accounted for in the current account, so as to prevent disorderly spending and spending money, resulting in the violation of discipline of transferring and concealing funds to set up a "small treasury".

Fourth, strengthen asset management audit.

First, check whether the assets are registered and recorded, and form a ledger. It is necessary to pay close attention to whether the assets are truthfully accounted for, whether the physical objects exist, whether the accounts are consistent, and whether there are phenomena such as the loss of fixed assets and other state-owned assets that are not accounted for or disposed of without authorization, not turned over after sale, and poor management. We should supervise and correct this phenomenon and put forward suggestions or countermeasures to improve management.

The second is to review the bulk purchase of office supplies, project equipment and large-scale special equipment. Focus on reviewing whether the purchased goods are within the scope of government procurement and whether they have been approved; Whether the equipment items approved by the government procurement are consistent with the name, quantity and unit price of the items purchased under the contract and the physical equipment acceptance sheet; Whether there is any unauthorized change of the government's bid-winning procurement results, or illegal procurement of large-scale equipment and bulk materials, etc., so as to prevent violations of rules and regulations in asset equipment procurement activities.

Third, focus on the construction and use of government buildings. By consulting the materials of capital construction projects and on-the-spot inspection, we will examine whether there are any irregularities. After the document Opinions of the General Office of the State Council on Further Strengthening the Supervision and Inspection of the Implementation of Chapter III of the Contract Law (Guo Ban Fa [20]105) is issued, we will continue to examine and approve and start the construction of government buildings and halls.

# Review personal experience summary and harvest selection 5#

On June 65438+1October 65438+1October 8, 20, I was very fortunate to attend the two-day audit training organized by the audit bureau of the group company. I am a person who has just engaged in auditing. Although I majored in "Accounting and Auditing" at first, I have been engaged in accounting for many years and know little about auditing business. I'm glad to hear that the Audit Bureau is going to hold a training class. This is undoubtedly a timely help, and it is an improvement of my theoretical knowledge and business knowledge. Under the careful organization of the company's audit bureau, we listened to the courses of five professional audit teachers, such as _ _ and _ _ from the Municipal Audit Bureau. Their vivid explanations, wonderful cases, rich knowledge connotation and exquisite theoretical explanations not only enabled me to understand and master the development direction and objectives of auditing, but also further updated my auditing concept and knowledge structure. I really gained a lot and benefited a lot, which left a deep impression on me. The following is my learning experience:

First, this study and training has laid a solid foundation for improving the audit business level, and at the same time understood that audit risks should be avoided in the audit.

Due to the influence of audit authority, the limited audit means and the untrue information provided by the audited entity, the risks faced by the audit are increasing. As auditors, if the judgment of policy research, audit evidence collection and professional judgment is wrong, it will also lead to the wrong final result and bring risks to enterprises and themselves, which requires auditors to have higher cultural literacy to support their work. Through this study, I learned the basic methods to prevent risks. First, we must do a good job in pre-trial investigation in strict accordance with the provisions of the Measures for Quality Control of Audit Projects by Audit Institutions, and never take the form; The second is to determine the importance level scientifically and reasonably, carefully evaluate the audit risk, and through the determination of the importance level, put the matters to be investigated

Thorough investigation to reduce major audit risks; Third, do a good job in auditing working papers, keep audit diaries, truly and completely reflect the whole process of auditors' audit, record all matters related to audit conclusions or problems found in the audit, and the professional judgment and basis of auditors, so as to reduce audit risks.

Second, this training made me deeply realize the importance of establishing "three kinds of consciousness"

(A) is to establish the awareness of lifelong learning. In today's era of knowledge economy, the competition between any organization and individual is actually the competition of knowledge, learning ability and learning attitude. Because the audit involves a wide range, the situation is complex and the policy is strong, as auditors in the new period, only paying attention to the study of audit professional knowledge can not meet the needs of economic and social development. Audit must be clear about the policies and regulations, professional knowledge, development direction, difficulties and hot spots in the corresponding audit field, so as to calmly deal with audit projects, ensure clear objectives, prominent priorities and diverse methods, improve work quality and efficiency, and thoroughly audit projects.

(2) To establish a sense of responsibility and develop a rigorous and meticulous work style. Laozi once said: "The difficulties in the world will be easy; Everything in the world should be done in detail, and the audit work needs to be done in great detail. Faced with a large number of audited units and personnel, with the improvement of enterprise management level and the continuous improvement of accounting methods, it is difficult to directly find problems only from statements and other aspects, and we can only focus on finding a breakthrough from detailed substantive audit. In this study, I listened to some examples of audit work told by several experts and teachers of the Municipal Audit Bureau. Basically, it is to find clues to big problems from some small omissions, and follow the clues to lead to big fish. Only by developing a rigorous, meticulous and highly responsible work style, not easily letting go of any doubts, and at the same time working boldly, can we be "law-abiding, rigorous and meticulous, and dare to be responsible." "

(3) to establish a sense of innovation. There is no end to innovation, and there is no forbidden area for exploration. Our audit report and audit products are also public products. Whether this kind of public product can meet the needs of companies, party committees and employees is a foothold for us to engage in audit work, think about the breakthrough direction of audit work or study audit transformation. If we still follow the traditional way of thinking, but only point-to-point financial revenue and expenditure audit, it will certainly not meet the needs of employees, nor can it meet the needs of companies and party committees. The audit should pay attention to the hot issues in the economic development of enterprises, the issues with high voices from the workers and staff, and the issues that the leaders of the Party committee of the company are most concerned about.

Third, we should use audit knowledge flexibly and apply what we have learned.

Through the teacher's explanation, I felt the importance of combining learning with application. Only by digesting and absorbing the learned knowledge and transforming it into the ability to solve problems can we really be comfortable. To achieve this goal, we need to give full play to subjective initiative, pay attention to learning with questions, consciously use the basic knowledge we have learned, pay attention to accumulating and collecting relevant information in our daily work, and analyze it closely with the audit work, systematically construct and integrate microscopic and fragmentary knowledge points, and realize the improvement from point to point. Audit work is professional and complex, and the improvement of business skills is a long-term process. Therefore, while consolidating the theoretical knowledge base, it is more important to use it flexibly in practice, so that your business ability can be improved day by day.

Fourth, cultivate a sense of unity and cooperation.

It is not enough to carry out audit work only by individual strength. It's a teamwork. The coordination of everyone's work is related to the ultimate victory. Only trusting teammates, challenging ourselves and strengthening cooperation with the team, some seemingly impossible things.

As long as you try your best, you may succeed.

I gained a lot from this training, which provided me with a learning platform and added more motivation to move forward. However, we still need to learn and accumulate professional knowledge in the future. Laying a good foundation is by no means a one-off event, it must be done for a lifetime. Only those who keep moving forward and have the courage to make progress can keep making progress. In my future work, I will continue to experience all kinds of lessons from this training course, deeply adjust my knowledge structure, constantly improve my professional quality, do my work better with more heart, more solid and more efficient, and strive to be an auditor who will live up to my mission.

# Review personal experience summary and harvest selection 6#

Four days of intense and unforgettable, busy and substantial training is over. These four days of study have benefited me a lot, which has made me more confident in my future work and strengthened my choice.

I have been longing for the social audit of accounting firms for a long time, but my understanding of social audit is only a vague understanding of "finding fault" From these four days of training, I have a clear understanding of auditing. In four days, I not only learned about the environment and culture of the work I will be engaged in, but also learned about the basic process, work arrangement, the most important audit working papers and key audit evidence. I also have a preliminary understanding of ding cigna software. Most importantly, I learned how to be an auditor by teaching our leaders and managers. "Practicing according to law and serving wholeheartedly; Quality first, reputation first "is Daxin's service tenet." From the leaders and managers, I saw the true embodiment of this service purpose. "Thank you very much for organizing this training for us. Now I will summarize my experience on how to become a qualified auditor as follows:

First, adhere to the basic principles of "independence, objectivity and impartiality".

CPA audit is also called external independent audit, and independence is the soul of CPA audit. The main reason why the public recognizes the audit of certified public accountants is that certified public accountants are independent of the audited units, detached and fair. Only by strictly observing independence, including substantive independence and formal independence, can auditors get more recognition and support.

Second, control the quality.

Modern audit faces more audit risks. The audit risk of certified public accountants not only comes from the audit work, but also comes from the bankruptcy of the audited unit, the review by the regulatory authorities, the loss of the public and so on. This requires auditors to be cautious, do a good job in auditing, strictly abide by the professional ethics of certified public accountants in China and the auditing standards of certified public accountants in China, constantly improve their own quality and professional ability, and obtain sufficient audit working papers.

Third, establish a good professional image.

The moral code of conduct of "honesty and trustworthiness" is what General Manager He asked us to do in the first class. This sentence has a great influence on me, which makes me understand that to be a qualified auditor, we should not only have good business, but also practice in good faith and be an honest person. Audit is a serious job. We should have an honest professional quality and a polite and tidy image in our profession, so that customers can see our sincerity, seriousness and attention, so that customers will trust us more and give us business with confidence.

The four-day training is over, but I know that the pace of learning will not stop. I will continue to learn business knowledge and improve my professional skills in my future work, and strive to become a qualified and excellent auditor with both ability and political integrity. During the training, seeing the leaders' attention and encouragement made me more determined in my choice. Elegant environment, attention to talented and knowledgeable leaders, continuous training and learning opportunities, clear promotion system and attractive treatment all make me excited as a new member who is about to enter the workplace. More than once in the training room, I couldn't help writing "Here, everyone is in high spirits", "Here, everyone is ready to go" and "This is my dream job, so excited ...".

I firmly believe that __X will have a better tomorrow, and I am full of hope to be bigger and stronger with __X!

# Review personal experience summary and harvest selection 7#

"Ten years to sharpen a sword", how time flies. Twenty years after I left school, my hair turned gray. Although I have been away from school for a long time, I still often do what I did in my dreams in high school: I was sweating because I couldn't understand math problems; Anxiety and annoyance when you can't catch up with your good classmates; Tears came down when I got the results of the college entrance examination ... University has always been something I can't give up, especially getting into my dream prestigious school, which is my lifelong pursuit. ...

In March, it is a good scenery in Jiangnan. Following the footsteps of spring, I hope to come to a world-famous university and receive five-day training and study on improving audit quality. I just arrived that afternoon and came to Xixi Campus of Zhejiang University early. The school was full of camphor trees. I looked at the camphor tree full of beautiful eyes of my mother-in-law. I saw bundles of cone-shaped yellow-green flowers hanging on the green branches, swaying and flying, so lovely. The evening breeze blew in bursts, and the rich fragrance was refreshing. I walked in the quiet under the green trees, imagining the beautiful campus life in the next few days.

There are six courses: Financial Audit and Social Security Fund Audit by Mr. Luo, Game Theory and Decision Thinking by Mr. Zheng Jiacheng, a game theory expert, Project Cost Audit by Mr. Chen Jianhua, Economic Responsibility Audit and Effect Application by Mr. Gan, and Benefit Audit by the teacher. Most teachers' lectures are very close to audit practice, and theory and practice are highly integrated, which improves my knowledge of audit theory and broadens my horizons.

Among the lectures given by the above five teachers, Mr. Luo and Mr. Zheng Jiacheng moved me most.

What moved me about Teacher Luo was the professionalism of teaching. The contents of the two topics, namely, financial audit and social security fund audit research, mentioned by Teacher Luo can be found in almost all books. There are not many new ideas, which have not broadened my horizons and have little enlightenment to the audit work. However, in the course of class, when I learned that he was a man who had just come down from death, I was in awe of him. I can teach without respect, but my personality can't help but make me respect his persistent teaching professionalism. Teacher Luo resolutely embarked on a sacred classroom for his beloved teaching career.

What our auditors lack is Mr. Luo's professionalism. Now the whole country is fighting corruption, and bonuses and benefits are also being distributed indiscriminately, which has put an end to everyone's enthusiasm and led to the phenomenon of overstaffing. People often talk about it: the unit doesn't award bonuses and benefits now, just do what you can and live up to your salary. However, the consequences of this work attitude are serious.

A person should have a sense of responsibility in his work. Everyone's post is carefully examined and approved, and each post has its own responsibilities. It seems that every post of ordinary people is not so important, but if all the ordinary posts in the county, the whole city, the whole province and even the whole country are gathered together, his energy can change the wheel of historical progress, and the construction of the motherland cannot be separated from every ordinary post. Audit is the gatekeeper of national finance. Every auditor doesn't work hard, and doesn't look for all kinds of problems in financial work seriously, so that violations of law and discipline and malpractice breed at will in all units. A region or a country will have problems, and in the end, we ordinary people will be affected. Therefore, our auditors should do a good job wholeheartedly and do their due duty for our powerful motherland.

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