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本文从审计法实施主体、审计法实施程序、审计法责任三个角度分析了我国审计法实施中的不足,提出了相关对策。要增强审计的独立性;完善审计程序;加强审计法律责任的落实。进而构建符合我国国情和历史发展方向的审计法律实施机制。
This article analyzes the deficiencies in the implementation of the audit law in our country from three aspects: the main body of audit law, the implementation procedure of audit law and the responsibility of audit law, and puts forward some countermeasures. To enhance the independence of auditing; improve the audit procedures; to strengthen the implementation of audit legal responsibilities. And then build an audit law enforcement mechanism that is in line with China’s national conditions and historical development.