审计用法艺术研究

On the Art of Enforcing Auditing Laws

审计用法艺术是审计艺术的核心内容之一。由于审计工作中经常碰到法律用语模糊、法条冲突、无法可依、合法不合理、合理不合法等种种现象,需要审计人员具备较高的用法艺术。审计用法艺术在审计工作中具有"六宽六严"的外在表现,审计人员应通过树立用法艺术理念、加强用法艺术实践、实施换位思考、建立审计问责来提高审计人员的用法艺术。

The art of applying auditing laws is considered as one of the cores of the art of audit,which means that auditors flexibly enforce laws to solve legal problems in audit work while adhering to the spirit of law. In face of problems commonly met by auditors such as fuzzy legal terms,conflicting legal provisions, lack of legal support,as well as situations lawful but unreasonable or reasonable but not lawful,auditors must be highly skillful in applying auditing laws. The paper summarizes six external manifestations of the art of enforcing auditing laws,namely“six combinations of leniency and punishment”. Therefore,it is suggested that auditors raise their awareness of artistic law enforcement by establishing the artistic concept of law enforcement,strengthening juridical practice,taking transposition thinking and executing accountability.