近年来,随着审计工作的大力推进,审计部门向司法部门移交了大批的违法违规案件,然而由于审计机关与司法机关的社会职能和属性存在根本性的差异,使得审计证据与诉讼证据在认定手段、认定标准等方面还存在许多差异,审计证据还不能被司法机关作为有效证据直接采信,造成了审计移送? In recent years, with the vigorous promotion of audit work, the audit department has handed over a large number of cases of violation of laws and regulations to the judicial department. However, due to the fundamental differences in the social functions and attributes of audit institutions and judicial organs, audit evidence and evidence of litigation Means, standards and other aspects of the existence of many differences, the audit evidence can not be directly used as valid evidence by the judiciary, resulting in the audit transfer?