审计处罚是指审计机关依法对违反国家规定的财政收支、财务收支行为和违反《审计法》的行为采取的处罚措施。
According to government audit professional,we can see three characters of government audit risk,audit sample risk、audit report risk、audit penalty risk.
根据我国国家审计执业现状,可以看出我国国家审计面临的风险有三个特点即:审计抽样风险大、审计报告风险大、审计处罚风险大。
参考来源 - 论审计风险·2,447,543篇论文数据，部分数据来源于NoteExpress
文章就现行审计处罚程序的欠缺、解决途径及需要解决的问题进行了分析和探讨。
The paper analyses and explores deficients and solutions of current audit penalty procedure and problems needed to be resolved.
审计机关在作出审计处理、处罚决定时，应当遵循公正、公开、适度的原则，保持严谨、负责的态度。
While making decision on audit sanctions and penalties, the audit institutions shall observe the principle of being fair, open and reasonable and maintain a rigorous and responsible working attitude.
第三条审计机关依照法律、法规、规章的规定，作出审计处理、处罚决定。
Article 3audit institutions shall make decisions on audit sanctions and penalties according to relevant laws and regulations.
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