审计机关以《审计法》及《审计法实施条例》等审计法律法规为依据从事行政执法工作,这为社会各界所认可。但在实际工作中,审计机关往往还要根据财政、税务、金融等其他法律法规进行审计评价和处理处罚。那么,审计机关在审计中发现被审计单位有违反相关财政、税务、金融法律、法规及其他财政、财务收支规定的行为,到底能否依据这些规定在法定等职权范围内对被审计单位进行监督和处理处罚呢? The auditing organs are engaged in administrative law enforcement work on the basis of the audit laws and regulations such as the “Audit Law” and the “Implementation Regulations of the Audit Law”, which is recognized by all walks of life. However, in practical work, the auditing organs often conduct auditing evaluation and punishment according to other laws and regulations such as finance, taxation and finance. Then, in the course of auditing, the auditing agency found that the audited entity violated the provisions of the relevant financial, taxation, financial laws and regulations and other financial and financial revenues and expenditures in the light of these provisions and conducted audits on the audited entities within the statutory and other terms of reference Supervision and punishment?