[{"gicategorycode":"","giinfoid":"344390","giindentifier":"dyx021-/2025-0630004","giuuid":"F2E02CD381D547EF9E24BDC8134BDABC","gititle":"审计通知书的送达时间如何计算？","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局","gidate":"2025-06-30 14:45:35","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"按照审计法实施条例的规定，审计法及其实施条例所规定的期限中，除有关政府裁决的期限外，其他期间以工作日计算，不含法定节假日。所以，审计通知书提前三日送达时间的计算，应当以工作日计算，不能以自然日计算。关于送达方式和送达确认，审计法实施条例第四十六条规定，审计机关送达审计文书，可以直接送达，也可以邮寄送达或者以其他方式送达。直接送达的，以被审计单位在送达回证上注明的签收日期或者见证人证明的收件日..."},{"gicategorycode":"","giinfoid":"344389","giindentifier":"dyx021-/2025-0630003","giuuid":"C69AB91D07E4467198ACD3AB04B1CEAA","gititle":"审计机关能否直接持审计通知书进行审计？","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2025-06-30 14:45:00","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"送达审计通知书是依法实施审计的重要程序。在合理适当的期限内送达审计通知书，是保障审计机关依法审计、实现程序正义的重要方式，彰显了国家审计的权威性和严肃性，也为被审计单位整理有关资料、准备审计办公条件、统筹安排各项工作留出比较充足的时间，有利于提高审计工作效率。审计法规定，审计机关在实施审计三日前，向被审计单位送达审计通知书。这里的“审计”，既包括现场审计，也包括非现场审计，无论采取哪种审计方式..."},{"gicategorycode":"","giinfoid":"344388","giindentifier":"dyx021-/2025-0630002","giuuid":"D63287EB61BF436BB8C9D90B3B9B67F3","gititle":"外部调查的对象和方式？","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2025-06-30 14:44:39","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"外部调查的对象包括被审计单位以外与审计事项有关的单位，如有关国家机关、社会团体、企事业单位或其他组织等，以及被审计单位以外的有关人员。在工作实践中，审计人员也会有疑问，前往被审计单位的下属单位或所属企事业单位核查与审计事项有关的问题是否属于外部调查？答案是否定的，如果有关单位与被审计单位具有隶属关系，那么该单位仍属于被审计单位范围，审计机关前往该单位围绕审计事项开展工作属于对被审计单位进行的检..."},{"gicategorycode":"","giinfoid":"344387","giindentifier":"dyx021-/2025-0630001","giuuid":"F3B85A64E6304732A32F9E0A6D35441C","gititle":"什么是外部调查权？","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2025-06-30 14:42:44","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"外部调查权是审计机关的法定权限。外部调查权是审计机关调查取证权的一种重要表现形式。早在1988年颁布的《中华人民共和国审计条例》中就已明确规定，审计机关有权对审计中的有关事项，向机关、团体、企业事业单位和有关人员进行调查。审计法也赋予了审计机关向有关单位和个人进行调查的权力，规定了有关单位和个人配合调查的义务。现行审计法第三十七条规定，审计机关进行审计时，有权就审计事项的有关问题向有关单位和个人进..."},{"gicategorycode":"","giinfoid":"338565","giindentifier":"dyx021-/2025-0411004","giuuid":"674D579595B4425FA5E75F5A5F9A18C0","gititle":"审计机关直接对被审计单位所属二级及以下单位单独开展审计，如何制发审计通知书？","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2025-03-28 09:15:07","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"对照全面覆盖的要求，有的审计机关对被审计单位所属二级及以下单位还存在一定监督盲区和空白，应加大审计监督力度。审计机关直接审计被审计单位所属二级及以下单位，可以直接给被审计单位所属二级及以下单位下达审计通知书，同时抄送被审计单位本级；也可以本着对等原则，主送被审计单位本级，在通知书中明确具体审计的二级及以下单位名称、审计范围、审计内容和工作要求等事项。"},{"gicategorycode":"","giinfoid":"338562","giindentifier":"dyx021-/2025-0411003","giuuid":"86A02792743B4F1184B69AD9B73FCD99","gititle":"新时代经济责任审计工作的指导思想和职责定位是什么？","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2025-03-28 09:11:55","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"领导干部经济责任审计是中国特色社会主义审计制度的重要组成部分，必须坚持以马克思列宁主义、毛泽东思想、邓小平理论、“三个代表”重要思想、科学发展观、习近平新时代中国特色社会主义思想为指导，增强“四个意识”、坚定“四个自信”、做到“两个维护”，认真落实党中央、国务院决策部署，紧紧围绕统筹推进“五位一体”总体布局和协调推进“四个全面”战略布局，贯彻新发展理念，聚焦经济责任，客观评价，揭示问题，促进经..."}]