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新颁布的《审计机关审计处理处罚的规定》附注了审计决定书格式。该格式正文最后一段是“本决定在某年某月某日前执行完毕。”在实际操作中,笔者发现,对该时限有任意确定的问题,突出的问题是将审计决定执行完毕时间任意前移。 《国家审计基本准则》第四十二条明确规定:“审计决定……一般应于九十日内执行完毕。特殊情况下,审计决定执行完毕的时间可以适当延长,……审计机关应当自……审计决定书送达之日起九十日内,……监督检查审计决定的执行情况;如发现被审计单位超过九十日未执行审计决定的,审计机关应当……”由此可以看出:1、审计决定执行完毕的一般时间是90日;2、特
The newly promulgated “Auditing Organization Audit and Punishment Regulations” note the audit decision form. The final paragraph of the format body is “This decision has been carried out a certain day in a certain month.” In practice, I found that there was an arbitrarily identified problem with this time frame, with the outstanding issue of advancing the time taken for the completion of the audit decision . Article 42 of the “Basic Auditing Standards for State Auditing” clearly stipulates: “The auditing decisions ... shall normally be completed within 90 days, and in exceptional circumstances, the time for the completion of the auditing decisions may be extended as appropriate ... The auditing organ shall ... Within 90 days from the date of delivery of the audit decision letter, the supervisory authority shall check the implementation of the audit decision; if it finds that the audited entity has not performed the audit decision over the 90th, the audit organ shall ... ”From this we can see that: 1 , The audit decided to implement the general time is 90 days; 2, special