法律空白一、审计法律法规缺少审计处罚条文,查证手段乏力。作为我国审计法律制度体系核心的《审计法》和《审计法实施条例》,其中大部分是对审计机关和审计程序的规定,而对于法律制度体系中应当详细明确规定的违法行为的界定,以及应当给予相应审计处理处罚的条文却较少。当审? Law blank First, the audit laws and regulations lack of audit penalties, weak means of verification. As the core of audit law system in China, the “Audit Law” and “the Law of the People’s Republic of China on the Implementation of the Audit Law,” most of which are the provisions of the auditing organs and audit procedures, and the legal system should be clearly defined in the definition of offenses, and There should be fewer provisions for punishing the corresponding auditors. When trial?