《审计法》知识问答（三）马存祯十一、如何理解审计机关根据工作需要，派出审计特派员的规定？审计机关派出审计特派员、设立派出机构，是加强审计工作的重要措施。目前，我国的审计管辖范围是按财政、财务隶属关系或国有资产监督管理关系划分的。为提高工作效率，需要在... Q & A of the “Audit Law” (3) Ma Juzhen XI. How to understand the provisions of the auditing organ on the basis of the work required to dispatch an auditing commissioner? The dispatch of audit special commissioners and the establishment of dispatched offices by auditing organs is an important measure to strengthen the audit work. At present, the scope of audit jurisdiction in our country is divided according to the relationship between the financial and financial affiliations or the state-owned assets supervision and management. To improve work efficiency, need ...