随着经济体制改革的不断深入和执法环境的变化,我们在依法审计过程中遇到了很多新情况、新问题,使得现行的《审计法》在某些方面与当前和未来的审计事业的发展不相适应,审计立法明显滞后。笔者就修改和完善《审计法》谈几点粗浅的认识。一、现行的审计双重领导体制使审计的独立 With the continuous deepening of the reform of the economic system and changes in the law enforcement environment, we have encountered many new situations and new problems in the process of auditing according to law. As a result, the current “Audit Law” does not in some ways be compatible with the current and future development of auditing. Adaptation, the audit legislation is obviously lagging behind. The author on the revision and improvement of “Audit Law” to talk about a few superficial understanding. First, the current audit of the dual leadership system to make the audit independent