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一、我国审计法律规范的体系我国目前已初步建立了一套较为完整的审计法律规范体系,它可以划分为若干个层次:第一个层次是宪法中有关审计的条款,它是审计立法的依据和审计法律规范体系的基础;第二个层次为审计法,是最高权力机关制定的专门法律,它是调整和规范审计活动的基本法,对我国的审计制度做出了全面基本的规定;第三个层次为我国审计体系中其他重要组成部分的法律、规范,它包括与审计法相配套的实施细则及《内部审计条例》、《社会审计条例》等;第四个层次是审计
First, the system of our country’s auditing legal norm At present our country has initially established a relatively complete system of auditing legal norms, which can be divided into several levels: the first level is the constitution of the terms of the audit, which is the basis of audit legislation And auditing legal norms; the second level is the auditing law, which is the special law formulated by the supreme organ of power. It is the basic law for regulating and standardizing the auditing activities, and provides comprehensive and basic provisions for the auditing system in our country. The third The levels are the laws and regulations of other important components of the audit system in our country. They include the implementation details in conformity with the audit law, the Internal Audit Regulations and the Social Audit Regulations, etc. The fourth level is the audit