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【学习审计法】 | 审计报告and审计工作报告,划重点!

  • 2026-10-11 12:41:33
【学习审计法】 | 审计报告and审计工作报告,划重点!
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新入职的审计人员小宋开启了审计报告的送达之旅。这一路上，她收获了什么新知识呢？

为健全审计监督机制，保障审计机关依法独立行使审计监督权，新修订的审计法完善了以下两项制度：一是完善审计报告和审计决定报送机制。《审计法》第四十五条第二款规定，审计机关应当将审计机关的审计报告和审计决定送达被审计单位和有关主管机关、单位，并报上一级审计机关。二是完善审计工作报告机制。《审计法》第四条第一款对审计工作报告应当报告、重点报告的审计情况作出规定，更好地发挥审计监督对人大监督的支持作用。今天，让我们一起来学习一下吧！


编  导：宋昕桐
视频制作：欧立坤
演  员：宋昕桐 唐志宏

来源：审计署

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实干兴邦!一图读懂深圳市政府工作报告

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0.086384s