社会保险计算机审计方法体系——计算机审计实务公告第30号简版二○一一年二月目录目录................................................................................................................................................11.前言...........................................................................................................................................12.引言...........................................................................................................................................13.范围...........................................................................................................................................24.规范性引用文件.......................................................................................................................25.术语和定义...............................................................................................................................25.1计算机审计方法............................................................................................................35.2审计业务模型................................................................................................................36.概述...........................................................................................................................................37.审计方法目录体系...................................................................................................................37.1资源分类........................................................................................................................47.2代码结构........................................................................................................................48.五险综合计算机审计方法体系...............................................................................................78.1（GAAA）社会保险公共业务审计方法.....................................................................78.1.1五险业务收支分析方法...................................................................................78.1.2社保滞纳金征缴情况审计方法.....................................................................118.2（GAAB）社会保险公共财务审计方法...................................................................168.2.1五险财务收支分析方法.................................................................................168.2.2会计红冲记录分析审计方法.........................................................................199.基本养老保险计算机审计方法.............................................................................................229.1（GABA）基本养老保险综合审计方法...................................................................229.1.1基本养老保险基金收支余总体分析方法.....................................................229.2（GABB）基本养老保险征缴审计方法...................................................................269.2.1基本养老保险未及时参保登记审计方法.....................................................269.2.2基本养老保险登记资料未复核审计方法.....................................................309.2.3基本养老保险应缴金额申报未复核审计方法.............................................359.2.4基本养老保险参保单位缴费人数审计方法.................................................389.2.5基本养老保险单位缴费双基数审计方法......