第一条为了规范审计执法行为,增强审计人员的责任意识,促进依法审计,提高审计质量,防范审计风险,根据《中华人民共和国审计法》及其条例、《审计署关于审计人员执法责任追究暂行办法》,结合我省审计工作实际,制定本规定。第二条本规定所称审计人员执法责任,是指审计人员在办理审计项目过程中,违反法律、法规、规章和有关纪律规定,对由此造成的后果承担的责任。具体包括错案责任和执法过错责任。第三条追究执法责任,应遵循如下原则:(一)实事求是,客观公正,有错必究;(二)法律和政纪面前人人平等;(三)执法过错与责任追究相当;(四)执法监督与群众监督相 Article 1 In order to standardize the law enforcement actions of auditing, enhance the auditors’ sense of responsibility, promote the auditing according to law, improve the auditing quality and prevent the auditing risk, according to “The People’s Republic of China Auditing Law” and its regulations, “Audit Commission’s Measures ”, combined with the actual audit in our province to develop these provisions. Article 2 The responsibilities of auditors for law enforcement as referred to in these Provisions refer to the auditors’ responsibilities in the course of handling the audit items in violation of the laws, regulations, rules and other disciplinary provisions and the consequent consequences. Including the wrong case responsibility and fault liability law enforcement. Article 3 To investigate the responsibility of law enforcement, the following principles should be followed: (1) seeking truth from facts, being objective and fair, and making mistakes; (2) equality before the law and government; (3) Supervision and supervision by the masses