审计是依法行政行为,做好审计监督工作,必须要依法严格规范审计执法执纪行为。在日常的审计活动过程中,一些不规范的审计行为,对审计监督的严肃性造成了一定影响,主要表现为制约了审计监督活动的权威性。 Auditing is an administrative act in accordance with the law and doing a good job of auditing and supervision. We must strictly regulate the conduct of auditing and enforcing the law and discipline in accordance with the law. During the routine auditing activities, some non-standard auditing behaviors have exerted a certain influence on the seriousness of auditing and supervision, which has mainly restricted the authority of auditing and supervision activities.