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问题
审计报告备案和不备案的区别
释义
法律主观:
已经备案的审计报告一般情形下不可以改。审计报告是注册会计师对财务报表是否在所有重大方面按照财务报告编制基础编制并实现公允反映发表实际意见的书面文件。
法律客观:
《中华人民共和国宪法》第九十一条
国务院设立审计机关,对国务院各部门和地方各级政府的财政收支,对国家的财政金融机构和企业事业组织的财务收支,进行审计监督。审计机关在国务院总理领导下,依照法律规定独立行使审计监督权,不受其他行政机关、社会团体和个人的干涉。
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更新时间:2025/8/4 5:52:31