被审计单位违反审计法规定,拒绝或者拖延提供与审计事项有关的资料的,或者提供的资料不真实、不完整的,或者拒绝、阻碍检查的,由审计机关责令改正,可以通报批评,给予警告;拒不改正的,依法追究责任。被审计单位违反本法规定,转移、隐匿、篡改、毁弃会计凭证、会计账簿、财务会计 Where the audited entity refuses or delays the provision of materials related to the audit matters in violation of the provisions of the audit law, or if the information provided is untrue or incomplete, or refuses or obstructs the examination, the auditing agency shall order it to make corrections and may notify the criticism and give a warning Refused to correct, shall be held responsible according to law. Where the audited entity violates the provisions of this Law by transferring, concealing, tampering with or destroying accounting vouchers, accounting books, financial accounting