为了适应依法行政的要求,规范审计执法,防范审计风险,修订后的《审计法》在第三条中增加了一款作为第二款:即“审计机关依据有关财政收支、财务收支的法律、法规和国家其它有关规定进行审计评价,在法定职权范围内作出审计决定”。这主要是吸收《审计法实施条例》第四条的相关规定,从法律角度进一步明确审计机关的执法依据,明确审计机关作出处理处罚的执法主体资格。审计机关依法对被审计单位的财政收支、财务 In order to meet the requirements of administration according to law, standardize auditing law enforcement and guard against audit risks, the revised “Audit Law” adds a paragraph as the second paragraph in Article 3: “The auditing organ shall, on the basis of relevant financial revenues and expenditures, financial revenues and expenditures The laws and regulations and other relevant provisions of the State audit evaluation, made the audit decision within the statutory authority ”. This mainly absorbs the relevant provisions of Article 4 of the Implementation Regulation of the Audit Law, further clarifies the law enforcement basis of the auditing organ from the legal point of view, and specifies the qualification of the auditing organ as the law enforcement subject for handling the punishment. The auditing organ shall, in accordance with law, finance and budget of the audited entity