专项资金审计是审计机关对专项资金收支的真实性、合法性和效益性进行的监督活动。专项资金审计只对某项资金的收支活动进行审查，一般不需要涉及被审计单位的其他财政财务收支活动。
... special-purpose audit programs 专用审计日程表 audit of special fund 专项资金审计 Audit For Special Appropriation Funds 专项拨款审计 ...
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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。
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.
第五十九条审计机关、财政部门应当依法对就业专项资金的管理和使用情况进行监督检查。
Article 59 the audit organs and finance departments shall, in accordance with law, supervise and inspect the management and use of the special funds for employment.
由于农业科技专项资金建设项目较多、金额较大，探索效益审计很有价值。
It is worth studying the benefit audit because of the large number of construction projects and the big amount of special funds of agricultural science and technology.
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