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What are the scope of audit function in Tang Dynasty?
Tang Chengsui system, which has more power than the Ministry, has a wider scope of audit business than the Ministry, covering almost all areas of property revenue and expenditure. As the hook of the commonly used audit terms in the Ministry, audit terms such as hook and reply are also derived. Yuan Gui, a bookstore, said, "There are doctors in the Ministry and doctors in the Ministry of Foreign Affairs, who are in charge of the salaries of various departments, and they are fined for knowing the internal and external funds. "It is the officials of the Ministry of Foreign Affairs who audit the salaries, remittances, arrears and other properties of officials of various departments, so they know the use of funds such as internal finance and external contacts. Tick is used instead of tick here. When describing the duties of Bibi Langzhong and Yuanwailang, Volume VI of the Six Codes of the Tang Dynasty once said: "Take charge of salaries, official duties, stolen goods, collection, labor, courses, suspension of classes, etc., so as to know the internal and external funds and check them from time to time." "All warehouse cashiers, construction workers, servants, craftsmen, soldiers, soldiers, soldiers, soldiers and soldiers, as well as those who (buy) them are also included. "This shows that the Ministry of Foreign Affairs not only checks the salaries of officials, the collection of government property and current accounts, but also checks public affairs (official positions of bureaucrats), dirty redemption (property of judicial decisions), prison services (power management), courses (project expenditures), rewards, and food access in warehouses. The scope of audit function in Tang Dynasty is elaborated in detail. Guan Baizhi, a Book of the New Tang Dynasty, contains: Bibi Langzhong and Yuan Wailang, one each, "in charge of collection, funds, salaries, public affairs, honours, pollution redemption, apprenticeship courses, things owed, and military products, weapons, harmony and collection." "All ministries, ambassadors and ministers are in Shangshu Province at four o'clock, and the next season is in the previous season, and the States are ticked at the end of the year. "This shows the cycle of central audit and local audit in the Tang Dynasty, that is, the audit work of various departments, envoys and the capital is summarized and audited four times a year in Shangshu Province, which is an after-the-fact audit, that is," the next season is linked to the previous season "; The audit work of each state belongs to the trial, which is carried out at the end of the year and has a "year-end hook". The Six Codes of the Tang Dynasty, the History of the Ministry of Punishment also stipulates "respect for worship" ... apply for the province once every quarter, and the provinces apply for the province at the end of the year, which has always been answered by the Ministry. "The different audit cycles of the central government and local governments have been more clearly defined." Liu Zongyuan's Collection of Li Ji says: When Li was alive, "proofreading books according to procedures is superior to everything. If you are an upright person, the hook will be special. "The review language here can be a single word check or a phrase check (the same check). What is tick? That is, the review analysis in modern audit methods. The definition of the word "hook-up" in Audit Dictionary is: "Bibi in Tang Dynasty was a full-time national audit institution, which conducted" constant inspection "on the salaries and internal and external funds of various departments or called" hook-up ". In the Song Dynasty, Bibi Zhang covered the Chinese and foreign accounts and the cashier of Tiancang. The linked exam is also for assessment or review; Reply is inspection, and reply is audit. Cross-check, cross-check, cross-check (cross-check), cross-check, audit and grinding, etc. They are all used for financial and economic supervision, and they all mean audit. "