“处理难”,至今仍是困扰审计工作的难题。关于处理难的成因,文载公论:一曰经济法规不统一,是非界线难划分,不好把握处理尺度;二曰审计质量不高,查处问题的证据不足,方法简单而引起抵触情绪;三曰审计机关缺乏权威,难于排除权大于法的人为干扰。笔者却不敢苟同上述观点。其一固然存在,但各经济法规之间纵有相悖之处,然若以法规条文对照实情权衡,并非不可定夺;其二本是不成问题的问题,只要主观努力,便能克服;其三虽属实情,但由人治到法治已是不可阻挡的大趋势,审计机关的权威也要靠自己树立。依我之见,处理难的真正成因还植根于审计机关自身。通过主观反思,我们不难发现,审计队伍中不同程度地存在一个“怕”字。怕得罪人,怕打击报复, “Handling difficulties” is still a difficult problem that plagues audit work. On the causes of difficult to deal with, the article contained the public: a saying economic laws and regulations are not unified, non-line difficult to divide, not good grasp of the scale; second, the audit quality is not high, investigate and deal with the problem of insufficient evidence, the method is simple and cause resistance; The lack of authority in the auditing organs makes it difficult to exclude those whose powers are greater than the law. I do not agree with these views. Although there exist some contradictions between the various economic laws and regulations, it is not incontestable that the legal provisions should be weighed against the actual situation. The second one is a problem that is not a problem and can be overcome only through subjective efforts. The third one However, it is an irresistible trend that people rule the rule of law. The authority of auditing organs must also be established by themselves. In my opinion, the real cause of dealing with difficulties is also rooted in the auditing body itself. Through subjective reflection, we can easily find that there is a “fear” word in the audit teams to varying degrees. Afraid of offenders, afraid of retaliation,