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1、地方审计机关在依法审计中有关问题的思考ofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymember地方审计机关在依法审计中有关问题的思考
2、ofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymember地方审计机关在依法审计中有关问题的思考ofwork,relationship
3、s,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymember地方审计机关在依法审计中有关问题的思考ofwork,relationships,needandpossibilit
4、y,putqualityfirst."Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymember地方审计机关在依法审计中有关问题的思考ofwork,relationships,needandpossibility,putqualityfirst."
5、Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymember地方审计机关在依法审计中有关问题的思考ofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",r
6、eferspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymember地方审计机关在依法审计中有关问题的思考ofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully
7、".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymember[内容提要]本文结合大连市审计工作实践，论述了依法审计在依法治国、维护审计独立性、实现审计目标以及防范审计风险中的意义；论述了在现行《审计法》框架下，审计双重领导体制对审计独立性的影响、审计范围与经济发展的矛盾、审计强制措施弱化、现行审计准则与审计事业发展的矛盾以及
8、审计处罚依据、计算机审计、审计公告等方面存在的问题；论述了上述问题的解决办法和设想。 [关键
