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修订后的《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)在《中华人民共和国审计法》修订四年后出台了,并从2010年5月1日起施行。审计是查清被审计对象的财政收支和财务收支真实、合法、效益的一种经济监督活动。这次修订的实施条例进一步明确了审计监督的范围,规范了审计监督权限,加强了对审计机关的
The revised “Implementation Regulations of the People’s Republic of China on Auditing Law” (hereinafter referred to as the “Implementation Law”) was promulgated four years after the revision of “Audit Law of the People’s Republic of China”, and came into effect on May 1, 2010. Auditing is an economic supervision activity that checks the financial revenue and expenditure and the financial revenue and expenditure of the audited entity for its truthfulness, lawfulness and effectiveness. The revised implementation rules further clarify the scope of audit supervision, standardize the audit supervision authority, strengthen the auditing organs