审计法规是由国家制定或认可的,由国家强制力保证实施的调整各种审计监督关系的行为规则。主要包括《宪法》中有关我国审计制度的相关规定和《中华人民共和国审计法》,有关行政执法的行政程序、行政处罚、行政复议、行政诉讼的一般性法律,国务院和地方立法机关制定的与审计相关的行政法规和地方法规,国务院审计、财政等部门和省级人民政府颁布的有关审计工作的部门规章和地方政府规章,具有经济法和行政法 Auditing laws and regulations are formulated or approved by the state, the national coercive force to implement the implementation of a variety of audit supervision and regulation of the rules of conduct. It mainly includes the relevant provisions of the Constitution concerning the auditing system of our country and the Auditing Law of the People’s Republic of China, the administrative procedures concerning administrative law enforcement, the administrative sanctions, the administrative reconsideration, the general law of administrative litigation, the laws and regulations formulated by the State Council and the local legislature Auditing relevant administrative regulations and local laws and regulations, the State Council auditing, financial departments and provincial people’s government promulgated relevant departmental auditing regulations and local government regulations, with economic law and administrative law