《审计法》第三条规定:“审计机关依照法律规定的职权和程序,进行审计监督。”《审计法》第四十条规定:“……对违反国家规定的财政、财务收支行为,需要依法给予处理、处罚的,在法定职范围内作出审计决定……”在日常的审计工作中,审计工作人员应当严格按照公平、公正的原则,履 Article 3 of the Audit Law stipulates: “The auditing organs shall conduct audit supervision in accordance with the powers and procedures stipulated by law.” Article 40 of the Audit Law stipulates: “... no action shall be taken against the financial and financial revenues and expenditures that violate the provisions of the state, Need to be dealt with according to law, punishment, audit decisions made within the statutory limits ... ”In the daily audit work, the audit staff should be in strict accordance with the principle of fairness and fairness,