紧扣学习环节。学习环节是正确贯彻《实施条例》的首要环节,也是贯彻实施的最基础性工作。只有熟练掌握其内容,深刻领会其精神实质,才能在审计实践中做到运用自如。审计机关在组织学习的过程中应把握四个重点。一是总则和审计机关职责。只有明确了自身的职责范围,才能更好地履行审计监督职责。二是审计机关权限。只有明确了自 Closely linked to learning. Learning is the first step in the correct implementation of the “Regulations for the Implementation of” and is also the most basic work to be implemented. Only by mastering its content and deeply understanding its spiritual essence can we be able to use it freely in the practice of auditing. The auditing organ should grasp four focuses in the process of organizational learning. First, the general and audit agency responsibilities. Only by clarifying its own scope of responsibilities can we better perform the duties of auditing and supervision. Second, audit authority authority. Only clear self