审计处罚自由裁量权在合法性的前提下,是客观存在的,但违背法律授权目的和意愿,处罚畸轻畸重等滥用审计处罚自由裁量权行为也造成了社会危害性,影响了审计的公信力。一、审计处罚自由裁量权存在的主要形式、问题及原因(一)审计处罚中自由裁量权存在的形式 Audit discretion is objective under the premise of legitimacy. However, the violation of the purpose and intention of legal authorization, the seriousness of punishment and other abuse of audit discretion also cause social harm and affect the auditing credibility. First, the main form of audit discretion discrepancies, problems and causes (A) the discretion in the form of audit discretion