摘要
文章就现行审计处罚程序执法不够严密的系列问题,提出相应的修订意见,审计报告改为对外文书,以"审计事实确认书"取代目前实行的审计报告;增设审计处罚告知程序,实行审计取证与审计处理处罚分离制度等解决途径和建议,并对需要解决的问题进行了分析和探讨。
Based on the exist problems of imprectision,the paper brings forward the emend advice,and uses auditing report to replace the current auditing facts.The inform procedure is added,forensics and penalty are devided,and the other problems are analyzed.
出处
《机械管理开发》
2010年第6期153-153,155,共2页
Mechanical Management and Development
关键词
审计
处罚
程序
Audit
Punishment
Program
