审计处理与审计处罚,是审计机关审定审计报告、对被审单位违反国家规定的财政收支、财务收支行为,在法定职权范围内依法作出审计决定的重要内容,也是对违反国家财经法纪行为进行处理和惩戒的重要手段。审计机关正确行使审计处理处罚权,对提高审计质量、减少审计诉讼、降低审计风险具有十分重要的意义。 Auditing and auditing and punishment are the important contents of audit decisions audited by the auditing organ and making auditing decisions in violation of the financial revenues and expenditures and financial revenues and expenditures stipulated by the state in accordance with the law within the statutory limits of authority. An important means of handling and disciplining. Auditing organs correctly exercise the power of audit and punishment, is of great significance to improve the quality of audit, reduce audit litigation and reduce audit risk.