依法审计原则是审计法的基本原则。我们认为,在实践中贯彻这一原则应该做到以下几点:一是证据确凿;二是运用法律、法规正确;三是符合法定程序。 一、证据确凿 1.审计决定涉及的每一件事,都应有证据证明。这里强调的是“每一件”,不论大小。有时要用很长的篇幅才能说清一个小问题,有时几句话可以说清一个大问题,总之,差一个证据都不能称为证据确凿。 The principle of auditing according to law is the basic principle of auditing law. In our opinion, in implementing this principle in practice, the following should be done: First, evidence is true; second, laws and regulations are correct; third, compliance with legal procedures. First, the evidence is solid 1. Every decision involved in the audit decision should be supported by evidence. Emphasis here is “every piece”, regardless of size. Sometimes it takes a long time to tell a small question, sometimes a few words can be a big problem, in short, a bad evidence can not be called evidence.