审计执法

地方审计执法中存在的若干问题与对策

Some problems in enforcing the local auditing law and the countermeasures

审计执法制约因素分析及对策探讨

The Discusses on the Restriction Factor and Countermeasures to Influence the Enforcing Audit law

本文通过对影响审计执法制约因素的分析，提出了加强审计执法力度的建议。

This article proposes several suggestions about the audit law enforcement power according to analysis of the restriction factors which affect it .

但由于受多方面因素的影响，审计执法力度在一定程度上受到了制约，同时也影响了审计职能的发挥和审计事业的发展。

On the other hand , the audit law enforcement power is restricted in a certain degree because of the various factors . It restricts the exertion of the audit function and the development of the audit enterprise .

该报告预计将引发更多针对审计机构的执法行为。

The report is expected to give rise to more enforcement activity against auditors .