1. Current Audit Work and Audit Legal Construction  
   当前审计工作情况和审计法制建设
2. Audit of Budget Implementation  
   （一）预算执行审计
3. Audit of Earmarked Funds 
   （四）专项资金审计
4. Legal Construction of Audit  
   二、审计法制建设
5. A qualified opinion does not necessarily imply that the accounting figure in question is false. As long as the auditor is not satisfied with the fair-presentation quality of any material financial, he should qualify his audit opinion with respect to that financial. 
   保留意见并不一定意味着公司的这些会计数字有假，只要审计师无法满意这些数字的公正表达，他就应该对这些项目保留意见。

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• 1. 资料审计
  management audit 内部[经营]审计...material audit 资料审计...municipal audit 自治审计
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