审计处理处罚法律依据之适用

发布时间：2018-04-26 16:15

本文选题：收支违法行为 + 审计处理　；参考：《中国审计》2010年21期

【摘要】：正由于对审计法及其实施条例处理处罚规定理解的不一致,审计人员对被审计单位财政收支、财务收支违法行为审计处理处罚法律依据的适用也不一致。笔者对此问题进行探讨,以期有利于营造良好的审计执法环境。
[Abstract]:Because of the inconsistent understanding of the audit law and its implementing regulations, the auditors are not consistent with the application of the legal basis for the punishment of the financial revenue and expenditure of the audited unit and the illegal behavior of the financial revenue and expenditure. The author probes into this problem in order to create a good audit enforcement environment.
【作者单位】：江苏省审计厅;
【分类号】：F239.22

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