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《中华人民共和国审计法实施条例》 (以下简称审计法实施条例)的修订和颁布施行,是我国审计发展进程中的一件大事,是继审计法修订施行后我国审计法制建设进程的一个重要里程碑。审计机关及其审计人员,必须认真学习贯彻审计法实施条例,推动依法审计工作再上新台阶。
The revision and promulgation and implementation of the “Regulations for the Implementation of the Audit Law of the People’s Republic of China” (hereinafter referred to as the “Implementation Rules for the Audit Law”) are a major event in the development of China’s audit and an important milestone in the process of China’s auditing legal system construction following the revision of the auditing law . Auditing organs and their auditors must conscientiously study and implement the implementing regulations of the Audit Law and promote the auditing work according to law to a new level.