發(fā)布時(shí)間：2018-04-26 16:15

  本文選題：收支違法行為 + 審計(jì)處理��； 參考：《中國審計(jì)》2010年21期

【摘要】：正 由于對(duì)審計(jì)法及其實(shí)施條例處理處罰規(guī)定理解的不一致,審計(jì)人員對(duì)被審計(jì)單位財(cái)政收支、財(cái)務(wù)收支違法行為審計(jì)處理處罰法律依據(jù)的適用也不一致。筆者對(duì)此問題進(jìn)行探討,以期有利于營造良好的審計(jì)執(zhí)法環(huán)境。
[Abstract]:Because of the inconsistent understanding of the audit law and its implementing regulations, the auditors are not consistent with the application of the legal basis for the punishment of the financial revenue and expenditure of the audited unit and the illegal behavior of the financial revenue and expenditure. The author probes into this problem in order to create a good audit enforcement environment.
【作者單位】： 江蘇省審計(jì)廳;
【分類號(hào)】：F239.22

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