XLS《评价表（一）》

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"5","扣分",,

, ,,

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"8.在对重大事项下结论前与被审计单位进行了充分的沟通",,

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"6","扣分",,

, ,,

,"沟通能力","9.审计人员能准确理解被审计单位人员的意图",,

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"3","扣分",,

, ,,

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"10.审计人员能准确表达其意思",,

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"3","扣分",,

, ,"职业操守",,

"工作态度","11.审计组对事项的描述、问题的定性和数据的确定等是否谨慎",,

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"4","扣分",,

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"12.审计组对事项的描述、问题的定性和数据的确定等是否客观真实",,

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"4","扣分",,

, ,,

,"职业道德","13.审计人员能对执业过程中获得的信息保密",,

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"5","扣分",,

, ,,

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"14.审计人员能坚持独立、客观、公正的立场",,

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"7","扣分",,

, "服务成果(40分)","工作规范性",,

"审计程序与审计方法","15.审计组采取的审计程序是否规范",,

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"5","扣分",,

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"16.有关专业方法(指审计或评估方法等)运用是否恰当",,

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"5","扣分",,

, ,"工作完整性",,

"审计内容与审计报告","17.审计组是否要求查阅与审计无关的经济活动的资料、其他档案材料等",,

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"4","扣分",,

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"18.揭示企业存在的重大风险隐患、预警重大经营风险",,

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"6","扣分",,

, ,"工作建设性",,

"分析与建议","19.具有较深入的情况分析",,

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"6","扣分",,

, ,,

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"20.存在问题定性含糊不清或不客观真实的情况",,

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"7","扣分",,

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"21.存在简单罗列数据进行情况分析、原因剖析、未来预测等的情况",,

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"7","扣分",,

, "附加","附加分",,

,"22.具有针对性、较高参考价值的意见或建议有几条(每条5分,得分=条数*5)得分","条数",,

"不设上限分数", ,"一票否决项",,

,"23.审计人员存在违反办法中明确禁止事项的行为"是","否",,

合计分2:",,

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, "被审计单位财务负责人签字: "被审计单位(盖章) "评价说明(不够可附页)