一、关于审计机关办理有关事项的条件和程序。本《规定》主要规定了四类事项:一是党委、政府交办的法律、法规规定的审计职责范围内的事项,包括交办审计机关独办的事项,指示审计机关与其他部门合办的事项和要求审计机关协助纪检、监察部门办理的经济违纪案件。对这类事项,审计机关应当接受,并根据不同情况按照审计程序、授权要求以及与有关部门共同商定的程序予以办理。二是党委、政府临时授权办理法定审计职责范围以外的事项,对这类事项,审计 First, on the audit agencies to handle the conditions and procedures related matters. The “Provisions” mainly stipulate four types of matters: First, matters within the scope of audit responsibilities stipulated by the laws and regulations handed over by the party committees and governments, including handling matters independently administered by the auditing organs, directing the auditing agencies to co-operate with other departments and Request auditing organs to assist discipline inspection and supervision departments to handle economic discipline cases. For such matters, the auditing organ shall accept it and handle it according to different situations in accordance with the auditing procedures, the authorization requirements and the procedures agreed with the relevant departments. Second, the party committees and governments temporarily authorize the handling of matters beyond the scope of the statutory audit responsibilities. For such matters, the audit