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《中华人民共和国审计法》明确规定,审计机关对国有企业和国有资产占控股地位或者主导地位的企业(以上统称为企业)进行审计临督。为了正确依法处理企业审计关系,企业在审计法律关系中的权利和义务很值得审计界尤其是企业等有关方面深刻领会和准确把握。一、企业在审计法律关系中的权利1、有权要求坚持职业准则。“客观公正,实事求是,廉洁奉公,保守秘密”是审计机关和审计人员在企业审计中必须遵循的最基本的职业道德准则。因此,被审计企业有权要求审计机关和人员坚持按职业准则办事,发现违背职业准则、损害
The “Audit Law of the People's Republic of China” clearly stipulates that the auditing organ shall supervise the auditing of the state-owned enterprises and state-owned assets (hereinafter collectively referred to as the enterprises) which take the controlling or leading position. In order to correctly handle the audit relationship of the enterprise according to law, the rights and obligations of the enterprise in auditing the legal relationship are worth the deep comprehension and accurate grasping of the audit circles, especially the enterprises and other relevant parties. First, the business audit rights in the legal relationship 1, the right to demand adherence to occupational guidelines. “Objective and fair, seek truth from facts, honesty and obedience, keeping secrets” is the most basic code of professional ethics that audit institutions and auditors must follow in their corporate audits. Therefore, the audited company has the right to require auditing organs and personnel to insist on working rules and found violations of professional standards, damage