2013年4月的,根据山东省淄博市政府的安排,审计局对某省属国有企业在淄博的A房地产开发分公司2012年纳税情况进行审计。审计中,审计人员面对被审计单位提供资料慢、资料不完整甚至拒绝提供的困难局面,迎难而上,从分析开发成本的合理性入手,创新审计方法,采取外围突破、由外及内的审计方式,沿着房地产开发业务的轨迹,通过外调国土、规划、住建、房管、人防等政府职能部门,延伸调查施工单位发现疑点,倒逼A公司积极配合 In April 2013, according to the arrangement of Zibo Municipal Government of Shandong Province, the Audit Office audited the 2012 tax payment of a real estate development branch of a province-owned state-owned enterprise in Zibo in Zibo. In the auditing, the auditors face the difficult situation that the auditees provide the information slowly, the data is incomplete or even refuse to provide, so it is difficult to start from the rationality of analyzing the development cost, innovating the auditing method, adopting the external breakthrough, Of the audit approach, along the trajectory of real estate development business, through the transfer of land, planning, housing construction, housing management, civil defense and other government departments, extended investigation of construction units found doubtful, forcing Company A to actively cooperate