First, the principle of pertinence. The "prescription" of audit opinions and suggestions issued by audit institutions is "symptomatic" By adopting the audit opinions and suggestions put forward by the audit institutions, the audited units can effectively improve their own problems and weak links in financial revenue and expenditure and the system, mechanism, system, decision-making, operation and management related to financial revenue and expenditure. Therefore, audit institutions must have a profound and essential understanding of the financial revenue and expenditure and the problems and weak links in the system, mechanism, system, decision-making, operation and management related to the financial revenue and expenditure of the audited entity, and should not only show images or be obsessed with illusions, but also go from the surface to the inside, from the superficial to the deep, to the point, prescribe the right medicine and eliminate "medicine" from "disease" At this point, don't talk about him casually, look around.

Second, the constructive principle. The audit opinions and suggestions put forward by audit institutions should not only effectively improve the financial revenue and expenditure and the problems and weak links in the system, mechanism, system, decision-making, operation and management related to financial revenue and expenditure, but also put forward more foresight, creativity and leapfrogging for the audited units and their competent departments and even macro-control departments on the basis of "medicine" under "illness". Audit opinions and suggestions with the functions of combining prevention and control, strengthening the body and treating both the symptoms and the root causes have enabled the audited entity to come up at the level of financial revenue and expenditure and the system, mechanism, system, decision-making, operation and management related to financial revenue and expenditure. Therefore, audit institutions should not only understand the current situation of financial revenue and expenditure of the audited entity and the systems, mechanisms, systems and decision-making, operation and management related to financial revenue and expenditure, but also be familiar with advanced systems and mechanisms, financial revenue and expenditure operation modes, accounting techniques, decision-making and management concepts, management ideas and control means at home and abroad, and organically combine them to form audit opinions and suggestions that are both in line with objective reality and highly innovative to the audited entity.

Three, practical principles, also known as the principle of operability. Audit opinions and suggestions put forward by audit institutions must be specific in content, feasible in method, concise in process and obvious in effect. When the auditee adopts them, it should not feel "at a loss" or "looking at flowers in the fog", so that the auditee can understand them at a glance, and once they understand them, they can implement them, and once they are implemented, they can achieve results. Therefore, audit institutions and auditors must take a highly responsible attitude and pragmatic work style to effectively correct, improve and perfect the problems and weak links existing in the financial revenue and expenditure and the system, mechanism, system, decision-making, operation and management of the audited entity. Promote the auditees to put forward easy-to-operate audit opinions and suggestions on the level of fiscal revenue and expenditure and the system, mechanism, system and decision-making, operation and management related to fiscal revenue and expenditure, put an end to all empty, flashy, irrelevant and slogan-like audit opinions and suggestions, and truly give play to the immune system function and constructive and promoting role of audit institutions.