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审计决定,是审计机关的特定应用文书,也是反映审计成果的主要文书,是审计机关向被审计组织、单位直接下达的具有法律效力的文书,不是可执行可不执行的普通文件,而是必须严肃、认真执行的审计文书。《中华人民共和国审计法》第三条规定:“审计机关依照法律规定的职权和程序,进行审计监督。审计机关依据
The audit decision is the specific application document of the auditing organ and also the main document reflecting the audit result. It is a legally binding document directly issued by the auditing organ to the audited organization and unit. It is not an ordinary document executable but not enforceable. It must be serious Earnestly implement the audit instruments. Article 3 of the ”Audit Law of the People’s Republic of China“ stipulates that: ”The auditing organ shall carry out audit supervision in accordance with the powers and procedures prescribed by law.