What is the principle of national audit according to law?

Auditing according to law is a basic principle of audit supervision, which requires audit institutions and auditors to exercise their power of audit supervision according to law and carry out various audit activities.

There are three main types of laws on which audit institutions conduct audit activities:

First, the audit law and its implementing regulations and other laws, regulations and rules related to audit supervision mainly stipulate the responsibilities, authorities and audit procedures of audit institutions;

Second, laws, regulations and rules on finance, financial revenue and expenditure and economic management mainly stipulate the basis for auditing and evaluating finance and financial revenue and expenditure, the conditions for handling and punishing acts in violation of state regulations, and the types and extent of handling and punishment;

The third is to solve audit disputes and determine the laws and regulations that audit institutions should bear corresponding responsibilities when exercising their functions and powers illegally, such as the Administrative Procedure Law, the State Compensation Law, and the Administrative Reconsideration Regulations. The principle of auditing according to law requires audit institutions to implement audit supervision in accordance with these laws. The contents of the principle of auditing according to law mainly include the following aspects:

1. The functions and powers of audit institutions can only be exercised by statutory audit institutions.

Both the Constitution and the Audit Law stipulate that the State Council and local people's governments at or above the county level shall set up audit institutions to independently exercise audit supervision power according to law. Therefore, the power of audit supervision can only be exercised by the above-mentioned statutory audit institutions. No other state organ, social organization, organization or individual has the right to exercise this power. Otherwise, it will not meet the statutory qualification requirements, that is, it will violate the law beyond its authority and bear corresponding legal responsibilities.

2. Audit institutions must carry out audit supervision activities in accordance with the responsibilities, authorities and procedures prescribed by law.

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(1) Audit institutions must carry out audit activities within the scope of statutory duties. The duties of audit supervision are clearly stipulated by law, and audit institutions must strictly perform their duties and exercise their powers within the scope of statutory duties. At the same time, the law clearly divides the audit jurisdiction between audit institutions at all levels, and audit institutions can only carry out audit activities within their own jurisdiction. Audit institutions shall not arbitrarily entrust others to perform their duties in violation of the law except exercising their powers within the scope of statutory duties. ?

(2) Audit institutions must carry out specific audit activities in accordance with the statutory authority. China's audit law clearly stipulates the functions and powers of audit institutions, and specifically requires the audited units to provide information, inspection and punishment. In the audit process, the specific actions of audit institutions must also have a clear legal basis and meet the statutory authority requirements.

(3) Audit activities of audit institutions must comply with legal audit procedures. Audit institutions must carry out audit activities in accordance with the steps, time and form required by law. If the audit is conducted 3 days in advance, it shall be delivered to the audited entity in audit notice; The audit team investigates and collects evidence according to legal methods; After the implementation of the audit, the audit team shall write an audit report and solicit the opinions of the audited entity; Audit institutions examine and approve audit reports, make audit opinions and audit decisions, reflect audit results, and deliver them to audited units. ?

(4) Audit institutions and auditors who violate their duties, powers and procedures prescribed by law shall bear corresponding legal responsibilities. Audit institutions and auditors who conduct audit activities in violation of the law shall bear corresponding legal responsibilities.

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3. Audit institutions must make audit results according to law. Audit results must be based on facts and laws. On the basis of clear facts, audit institutions shall make audit evaluation according to corresponding legal provisions or standards; Audit institutions must have a clear legal basis for handling and punishing illegal acts, and must be qualitative and accurate, and the handling and punishment must be correct and appropriate.

4. Audit disputes must be resolved through legal channels and methods.

For audit disputes, the law provides three ways to solve them:

First, apply for reconsideration to the auditing organ at the next higher level or the people's government at the same level, and resolve audit disputes through administrative reconsideration;

The second is to bring a lawsuit to the people's court and resolve disputes through administrative litigation;

The third is to complain to the relevant authorities and resolve audit disputes by handling complaints. In the process of resolving audit disputes, audit institutions must safeguard the rights and other legitimate rights and interests of audited units and relevant personnel to apply for reconsideration, prosecution and appeal.