《审计机关审计项目质量控制办法(试行)》要求审计项目实行三级复核制度,并对每一级复核规定了具体的复核内容和复核要求。尽管审计组组长、审计组所在部门和法制工作机构在复核时有着不同的侧重点,但都要对适用法律是否正确发表意见,可见适用法律正确是 The Audit Procedures for Quality Control of Auditing Institutions (Trial Implementation) require that auditing projects implement a three-level review system and provide specific review contents and review requirements for each level of review. Although the audit team leader, audit team and the legal department in the review have different priorities, but the correct application of the law are to express their opinions that the applicable law is correct