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审计法律关系是指由审计法律、法规所确定或调整的审计关系人(成审计利害关系人)之间的以权利和义务为内容的社会关系。正确理解并恰当处理审计法律关系,对于促进审计责任的履行、提高审计质量具有十分重要的意义。本文就审计法律关系及相关问题作一探讨。 审计法律关系的特征 审计法律关系与其他法律关系一样,是一种社会意志关系,是通过审计法律、法规调整审计关系而形成的。审计法律关系具有以下主要特征: 1.发生范围的广泛性。审计法律关系发生范围的广泛性,是指在现代社会经济条件下审计法律关系的发生及其处理是广泛存在的。我国已经建立了以政府审计、社会审计和内部审计为审计主体的完备而广泛的审计监督体系,审计对象的涉及面非常广,审计的内容和形式也多种多样。凡是有审计活动的地方,就必然有审计法律关系的发生,也
Auditing legal relationship refers to the social relations with the rights and obligations as the subject of the auditing relationship (as the auditing stakeholders) as determined or adjusted by the auditing laws and regulations. Correctly understanding and properly handling the legal relationship of auditing is of great significance to promoting the performance of auditing responsibility and improving the quality of auditing. This article discusses the audit legal relationship and related issues. The Characteristics of Auditing Legal Relationship As in other legal relations, auditing legal relationship is a kind of social will relationship formed through the audit of laws and regulations to adjust the auditing relationship. The legal relationship of auditing has the following main features: 1. The scope of occurrence is extensive. The wide scope of the scope of the audit legal relationship means that the occurrence and handling of the legal relationship under audit in the modern social and economic conditions are widespread. China has established a complete and extensive auditing and supervision system based on government auditing, social auditing and internal auditing, and the scope of auditing objects is very wide. The contents and forms of auditing are also varied. Where there is an audit activity, there must be an audit of the legal relationship, also