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审计法第六条规定:“审计机关和审计人员办理审计事项,应当客观公正、实事求是,廉洁奉公,保守秘密。”如果审计人员违反法律规定,造成不良后果甚至危害社会的,理应承担相应的法律责任。审计法第五十二条明确规定:“审计人员滥用职权、徇私舞弊、玩忽职守或者泄露所知悉的国家秘密、商业秘密的,依法给予处分,构成犯罪的,依法追究刑事责任。”
Article 6 of the Audit Law stipulates: “Auditing organs and auditors should obey the principles of objectivity and fairness, seeking truth from facts, being honest and honest, keeping secrets.” If auditors violate the law and cause adverse consequences or even endanger the society, they should bear the corresponding responsibility Legal responsibility. Article 52 of the Audit Law clearly stipulates that: “Where an auditor abuses his power, practices malpractices for personal benefit, neglects his duties or divulges any state secrets or trade secrets he knows, it shall be punished according to law and constituted a crime, and his criminal liabilities shall be investigated according to law.”