审计法知识问答（六）马存祯二十八、审计法规定审计机关职责中开放性条款的内容是什么？审计法第１６至２５条规定了审计机关的基本职责。第２６条规定是开放性的条款，其内容是：“除本法规定的审计事项外，审计机关对其他法律、行政法规规定应当由审计机关进行审计的事... Q & A of the Auditing Law (6) Ma Cunzhen 28. What is the content of the terms of the open clauses stipulated in the auditing law? Articles 16 to 25 of the Audit Law set out the basic duties of the audit institution. Article 26 provides for an open clause, which reads as follows: "In addition to the audit matters stipulated in this Law, the auditing organ shall audit other laws and administrative regulations as required by the auditing organ ...