违反法规行为，是指被审计单位有意或无意地违反会计准则和相关会计制度之外的法律法规的行为。
本文阐述了违反法规行为的含义以及违反法规行为同错误与舞弊之间的关系，强调指出了注册会计师和被审计单位管理当局对违反法规行为的不同责任问题。
The paper puts forward the questions of different duty for the Certified Public Accountant and unit management authorities being audited to the action of going against ordinance.
违反法律、行政法规和业务管理规定的其他行为。
Engage in other behaviors that violate laws, administrative regulations and rules governing business management.
其他违反法律、法规规定的行为。
or other acts in violation of the provisions of laws or regulations.
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