(一)审计机关参与行政诉讼形式具有多样性。由于审计机关的审计范围和处理权限较为广泛,对违反财经法规问题的处理,一般要得到其他经济管理部门配合,同时审计机关也经常配合其他部门,如则务部门、税务部门、物价部门查办一些经济行政事项、共同作出其体行政行为。这时引起的诉讼审计机关应当作为共同被告参与诉讼。有时因某种直接或间接利害关系审计机关也可能以第三人的身份参加其他行政案件。当然做为独立被告与被 (A) The diversity of the auditing agencies in the form of administrative litigation. Due to the relatively wide range of auditing organs and handling authority, the handling of the violation of the financial and economic laws and regulations generally needs cooperation from other economic management departments. Meanwhile, the auditing organs also often cooperate with other departments such as the departments of services, taxation and price departments Economic and administrative matters to jointly make their own administrative actions. At this time, litigation audit agencies should participate as joint defendants in litigation. Sometimes some third party may also participate in other administrative cases because of some kind of direct or indirect auditing agency. Of course, as an independent defendant and was