试论台湾地区审计法的内容与特征——兼与大陆审计法相比较

The Content and Characters of Audit Law of Taiwan--Comparing with the Audit Law of the mainland

台湾地区审计法制定于1938年,具有法典形式平行化、审计模式监察化、审计业务专一化、审计对象广泛化、审计时段全程化、法律内容详细化等7个主要特征。与我国大陆审计法相比较,该法至少能在审计主体、审计职责、审计权限、审计程序、法律责任等方面给我们以8点启示。

The audit law of Taiwan was made in 1938.It has 7 main characters. Comparing with the Audit Law of China Continent,it contains 8 inspirations for us.