[{"gicategorycode":"","giinfoid":"303056","giindentifier":"11532300015167583L-/2024-0429005","giuuid":"285658B44B0E49ADA1DA0CD79D90799C","gititle":"十五、审计机关执行审计业务时，应当具备哪些资格？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局","gidate":"2024-04-29 10:08:21","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答：符合法定的审计职责和权限；有职业胜任能力的审计人员；建立适当的审计质量控制制度；必需的经费和其他工作条件。"},{"gicategorycode":"","giinfoid":"303055","giindentifier":"11532300015167583L-/2024-0429004","giuuid":"781890CE2D8E4ABB8A95E2C9461C1F5E","gititle":"十四、聘请人员可以参加审计工作吗？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2024-04-29 10:07:48","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答：可以。根据最新修订的《中华人民共和国审计法》第十三条规定：审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。审计机关根据工作需要，可以聘请具有与审计事项相关专业知识的人员参加审计工作。"},{"gicategorycode":"","giinfoid":"303053","giindentifier":"11532300015167583L-/2024-0429003","giuuid":"D838963E9090466E880606E5D87B5450","gititle":"十三、通过审计抽样获取的审计证据可以被认可吗？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2024-04-29 10:05:43","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答：可以。根据最新修订的《中华人民共和国国家审计准则》第八十八条规定：审计人员根据实际情况,可以在审计事项中选取全部项目或者部分特定项目进行审查,也可以进行审计抽样,以获取审计证据。"},{"gicategorycode":"","giinfoid":"303052","giindentifier":"11532300015167583L-/2024-0429002","giuuid":"8BD0C1143D1A43D2A5EA3EAC48D36D78","gititle":"十二、审计机关进行审计时，被审计单位出现篡改、毁弃财务、会计资料等行为怎么办？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2024-04-29 10:04:41","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答：根据最新修订的《中华人民共和国审计法》第三十八条规定：被审计单位违反本法规定，转移、隐匿、篡改、毁弃财务、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，或者转移、隐匿、故意毁损所持有的违反国家规定取得的资产，审计机关认为对直接负责的主管人员和其他直接责任人员依法应当给予处分的，应当向被审计单位提出处理建议，或者移送监察机关和有关主管机关、单位处理，有关机关、单位应当将处理结果书面..."},{"gicategorycode":"","giinfoid":"303051","giindentifier":"11532300015167583L-/2024-0429001","giuuid":"1A00F08E87264835A45416E27F3FE992","gititle":"十一、审计机关可以查看国家政务信息系统和数据共享平台吗？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2024-04-29 10:03:50","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答：可以。根据最新修订的《中华人民共和国审计法》第三十五条规定：国家政务信息系统和数据共享平台应当按照规定向审计机关开放。审计机关通过政务信息系统和数据共享平台取得的电子数据等资料能够满足需要的，不得要求被审计单位重复提供。"},{"gicategorycode":"","giinfoid":"281114","giindentifier":"11532300015167583L-/2023-1020010","giuuid":"DB8E6B11C4E1478DAA8FAC3516A01268","gititle":"十、如果被审计单位整改时弄虚作假怎么办？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄州审计局、","gidate":"2023-10-20 11:57:22","gidocno":"","gisubterm":"","gipubcode":"sjj","summary":"答：根据最新修订的《中华人民共和国审计法》第五十二条规定：被审计单位应当按照规定时间整改审计查出的问题，将整改情况报告审计机关，同时向本级人民政府或者有关主管机关、单位报告，并按照规定向社会公布。各级人民政府和有关主管机关、单位应当督促被审计单位整改审计查出的问题。审计机关应当对被审计单位整改情况进行跟踪检查。审计结果以及整改情况应当作为考核、任免、奖惩领导干部和制定政策、完善制度的重要参..."}]