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审计机关在依法开展审计查证过程中,需要查询被审计单位或个人在金融机构的账户时,可依据以下规定办理:一、《中华人民共和国审计法》关于银行账户查询的有关规定第三十三条审计机关进行审计时,有权就审计事项的有关问题向有关单位和个人进行调查,并取得有关证明材料。有关单位和个人应当支持、协助审计机关工作,如实向审计机关反映情况,提供有关证明材料。
When conducting an audit verification according to law, the auditing organ may refer to the following provisions when it needs to inquire about the account of the audited entity or individual in the financial institution: I. The relevant provisions of the Audit Law of the People’s Republic of China on the bank account inquisition Article 33 When conducting an audit, an auditing organ shall have the right to investigate relevant units and individuals on relevant issues of the audit matters and obtain the relevant supporting materials. The relevant entities and individuals shall support and assist the auditing organ in their work, faithfully report the situation to the auditing organ and provide the relevant supporting materials.