[{"gicategorycode":"","giinfoid":"281108","giindentifier":"11532300015167583L-/2023-1020009","giuuid":"6162254DF9C143C58C54255A8E666BC6","gititle":"九、被审计单位提供虚假或不完整,甚至拒绝提供怎么办?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局","gidate":"2023-10-20 11:52:33","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答:根据最新修订的《中华人民共和国审计法》第四十七条规定:被审计单位违反本法规定,拒绝、拖延提供与审计事项有关的资料的,或者提供的资料不真实、不完整的,或者拒绝、阻碍检查、调查、核实有关情况的,由审计机关责令改正,可以通报批评,给予警告;拒不改正的,依法追究法律责任。"},{"gicategorycode":"","giinfoid":"281089","giindentifier":"11532300015167583L-/2023-1020008","giuuid":"0AFE788C0ABD41D8AEAD5FC6BAD773DC","gititle":"八、在审计期间,审计单位人员可以接受被审计单位人员安排的宴请、娱乐、旅游等活动吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2023-10-20 11:40:53","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答:不可以。不准接受被审计单位在办公、住宿场所专门摆放的鲜花、水果、香烟、食品、洗漱用品等接待物品,但日常摆放的除外。"},{"gicategorycode":"","giinfoid":"281041","giindentifier":"11532300015167583L-/2023-1020007","giuuid":"D18D74E4BBA047FCAA9C029FA88DD084","gititle":"七、审计时发现经济社会运行中存在风险隐患怎么办?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2023-10-20 11:17:11","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答:根据《中华人民共和国审计法》第三十条规定:审计机关履行审计监督职责,发现经济社会运行中存在风险隐患的,应当及时向本级人民政府报告或者向有关主管机关、单位通报。"},{"gicategorycode":"","giinfoid":"280992","giindentifier":"11532300015167583L-/2023-1020006","giuuid":"9FA3EEA2B4DF4991A18D4DE48A9F4C3E","gititle":"六、审计过程中,审计人员有权审计被审计单位的信息系统吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2023-10-20 10:54:41","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答:有权。根据《中华人民共和国审计法》第三十六条规定:审计机关进行审计时,有权检查被审计单位的财务、会计资料以及与财政收支、财务收支有关的业务、管理等资料和资产,有权检查被审计单位信息系统的安全性、可靠性、经济性,被审计单位不得拒绝。"},{"gicategorycode":"","giinfoid":"280989","giindentifier":"11532300015167583L-/2023-1020005","giuuid":"591EDD65CB0E40AAA16F0097C679313D","gititle":"五、审计单位只有一人在审计现场并要对被审计单位个别人进行调查时,我们应该接受吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2023-10-20 10:51:10","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答:不接受,根据最新修订的《中华人民共和国审计法》第四十三条规定:审计人员通过审查财务、会计资料,查阅与审计事项有关的文件、资料,检查现金、实物、有价证券和信息系统,向有关单位和个人调查等方式进行审计,并取得证明材料。向有关单位和个人进行调查时,审计人员应当不少于二人,并出示其工作证件和审计通知书副本。"},{"gicategorycode":"","giinfoid":"280965","giindentifier":"11532300015167583L-/2023-1020004","giuuid":"4183B410C7774BACBAC8D080FF14B4E1","gititle":"四、审计人员在审计开始一段时间后要求提供一开始清单中没有的文件、资料,被审计单位应该提供吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2023-10-20 10:35:26","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答:要提供。根据最新修订的《中华人民共和国审计法》第三十四条规定:审计机关有权要求被审计单位按照审计机关的规定提供财务、会计资料以及与财政收支、财务收支有关的业务、管理等资料,包括电子数据和有关文档。被审计单位不得拒绝、拖延、谎报。被审计单位负责人应当对本单位提供资料的及时性、真实性和完整性负责。审计机关对取得的电子数据等资料进行综合分析,需要向被审计单位核实有关情况的,被审计单位应当予以..."}]