依法审计是指审计机关和审计人员应当依照法律规定行使审计监督权，开展各项审计活动。 依法审计的法律种类包括：1、《审计法》及其实施条例和其他有关审计监督的法律、法规、规章；2、有关财政、财务收支和经济管理方面的法律、法规、规章；3、解决审计争议，确定审计机关违法行使职权应承担相应责任的法律、法规
这些问题的存在都影响到依法审计的实施和依法审计能力的提高。
All these problems can affect the implement of auditing by law and the advancement of the ability of auditing by law.
依法审计是审计工作的基本要求，也是充分发挥审计作用的根本保证。
Auditing by law is the basic requirement of the audit work, also the essential pledge of utilizing audit adequately.
但是，从审计实践来看，依法审计的执行情况并不理想，依法审计能力尚待进一步提高。
But in practice, the execution of auditing by law is not as good as expectation, the ability of auditing by law of ministry of audit need to be improved.
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