在财务审计实务中，我们经常会遇到审计招投标的情况，尤其是国有企业领导离任审计，通常都要对其任期内是否按照国家有关法律规定执行招投标进行审查，那么在审计招投标时有哪些重点方面需要注意又需要履行哪些审计程序呢？
我们要重点查看被审计单位是否建立招投标管理制度，管理制度是否符合招投标法的规定
我们需要实施的审计程序是熟读国家出台的招投标法以及地方对招投标的特殊要求，结合企业的管理制度，看企业的制度是否与国家的法律法规相违背。
是否建立合同台账，应招投标的合同是否招投标
（1）取得合同台账，将合同台账分为物资采购、工程施工、劳务服务三个方面；
（2）根据招投标法和招投标管理制度确定这三类合同中应该进行招标的合同；
（3）根据确定应招标的合同清单，向企业取得对应的招标文件、投标文件、评标文件、中标通知书、合同签订审批单、合同等资料。
检查招标文件的评标办法是否合规
取得招标文件，将招标文件的评标办法与国家相关招标法律法规及被审单位招标管理制度进行比对。
检查招投标方式是否符合招投标法
检查投标文件和评标文件，检查是否存在应公开招标而采取邀请招标的情况，检查其是否符合招投 ...
JsonConverter
12345678910111213141516171819202122232425262728293031323334353637383940414243444546474849505152535455565758596061626364656667686970717273747576777879808182838485868788899091929394959697989910010110210310410510610710810911011111211311411511611711811912012112212312412512612712812913013113213313413513613713813914014114214314414514614714814915015115215315415515615715815916016116216316416516616716816917017117217317417517617717817918018118218318418518618718818919019119219319419519619719 ...
a段落处理
1234567891011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859606162636465666768697071727374757677787980818283848586878889909192939495969798991001011021031041051061071081091101111121131141151161171181191201211221231241251261271281291301311321331341351361371381391401411421431441451461471481491501511521531541551561571581591601611621631641651661671681691701711721731741751761771781791801811821831841851861871881891901911921931941951961971981992002 ...
b表单处理
123456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657585960616263646566676869707172737475767778798081828384858687888990919293949596979899100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158Dim aarr(1 To 20), bbrr(1 To 30, 1 To 30) '多列调整Sub 单表_一键调整(control As IRibbonControl) '单表-格式 '功能：光标在表格中处理当前表格 ...
c数字
1234567891011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859606162636465666768697071727374757677787980818283848586Sub 千分位符(control As IRibbonControl) '数字-千分位符 On Error Resume Next Dim i As Range, Acell As Cell, CR As Range On Error Resume Next Application.ScreenUpdating = False If Selection.Type = 2 Then '文档选定 For Each i In Selection.Words If IsNumeric(i) Then If i Like "####*&quo ...
d文字
123456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657585960616263646566676869707172737475767778798081828384858687888990919293949596979899100101102103104105106107108109110111112113114115116117118119120121122123124125126Sub 宋体宋体(control As IRibbonControl) '选中范围字体为宋体+宋体 With Selection.Font .NameFarEast = "宋体" .NameAscii = "宋体" .NameOther = "宋体" End WithEnd SubSub 宋体罗马(control As ...
e大纲
123456789101112131415161718192021222324252627282930Sub 大纲一级(control As IRibbonControl) '大纲调整-一级 With Selection .Paragraphs.OutlineLevel = wdOutlineLevel1 End WithEnd SubSub 大纲二级(control As IRibbonControl) '大纲调整-二级 With Selection .Paragraphs.OutlineLevel = wdOutlineLevel2 End WithEnd SubSub 大纲三级(control As IRibbonControl) '大纲调整-三级 With Selection .Paragraphs.OutlineLevel = wdOutlineLevel3 End WithEnd SubSub 大纲四级(control As IRibbonControl) ...
fExcel贴数
123456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657Sub 粘贴格式文本(control As IRibbonControl) Set xl = GetObject(, "excel.application") xlr = xl.Selection.Rows.Count xlc = xl.Selection.Columns.Count With Selection wdc = .Information(16) wdr = .Information(13) rangeselect wdr, wdc, xlr, xlc ReDim arr(1 To 1) For Each sht In .Cells i = i + 1 ReDim Preserve arr(1 ...
g批注
123456789101112131415161718192021222324252627Sub 添加批注(control As IRibbonControl) '批注-添加批注 '添加批注 Application.ScreenUpdating = False '关闭屏幕更新 Selection.Collapse Direction:=wdCollapseEnd ActiveDocument.Comments.Add _ Range:=Selection.Range, Text:="" Application.ScreenUpdating = True '恢复屏幕更新End SubSub 删除批注(control As IRibbonControl) '批注-删除批注 '删除批注 On Error GoTo err_msgbox Selection.Comments(1).Delete Exit Suberr_msgbox: ...
h行列校验
1234567891011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859606162636465666768697071727374757677787980818283Sub 选行校验(control As IRibbonControl) '行列校验-选行校验 i = 0 x = 0 n = 0 If Selection.Type = wdSelectionColumn Then For Each Acell In Selection.Cells '求所选列合计数 If Acell.ColumnIndex > n Then n = Acell.ColumnIndex End If Set CR1 = ActiveDocument.Range(Acell.Range.Sta ...
