Based on an introduction of the nature and category of the special funds for major sudden emergencies, the essay expounds the aim, procedure, method content and stress of the auditing of the funds.

• 文章在介绍重大突发性事件专项资金的性质和种类的基础上,阐述了重大突发性事件专项资金审计的目的、步骤、方法、内容和重点。