审计处理是国家审计机关对违反财经法规、政策、计划的被审单位所采取的强制性处罚,根据审计《条例》第16条规定,审计处理包括: (1)警告、通报批评;(2)责令纠正违反国家规定的收支;(3)责令退还或者没收非法所得; (4)收缴侵占的国家资产; (5)停止财政拨款或者银行贷款; (6)处以罚款。
或有事项会计及其审计_会计毕业论文_毕业论文网 关键词: 或有事项;会计处理;审计处理 [gap=1299]Keywords: Contingency; Accountant processing; Audit processing
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审计处理系统 CPAS ; continuous process auditing system
电子数据处理审计协会 EDPAA
审计自动数据处理系统 auditing automatic data processing system
电子数据处理审计程序 [审计] EDP auditing program
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.
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.
在相关法律规定下,地方审计机关可以自行公告审计结果,并提高审计处理处罚力度,适时推动审计问责制。
In a related law, local authorities can audit the results of the audit notice, and to increase penalties for dealing with audit, the audit in a timely manner to promote accountability.
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