论审计行政程序中证据运用-毕业论文.docVIP

论审计行政程序中的证据运用 摘 要 在我国，关于行政程序中证据的立法尚不是太多，目前主要是依 据行政诉讼证据的有关规定来规范行政程序中证据运用问题。由于我 国行政程序的领域非常众多，且各有其特殊性，行政诉讼中有关证据 的规定并不是对所有行政程序都非常适合。本文借鉴三大诉讼法中证 据的规定，结合审计工作的特点和实践，讨论了审计行政程序中在证 据种类、取证方式和证明标准等方面特殊性问题，具体包括书面证据、 口头证据、实物证据和环境证据等证据种类的特殊性问题及其与诉讼 证据的对接；审计风险、分析性复核、监盘、审计抽样等审计行政取 证中的特殊性问题；以及审计证明标准的多元化、审计重要性原则与 审计证明标准的关系问题等。通过对审计行政程序中证据运用的这些 特殊问题的研究，试图探讨我国行政证据立法需要关注和完善的一些 方面。 关键词：审计，行政程序，证据 STUDY ON APPLYING EVIDENCE IN ADMINISTRATIVE PROCEDURE IN AUDITING ABSTRACT There are not many Laws on the use of evidence in administrative procedure in China. At present, regulation of the use of evidence in administrative procedure relies on relevant rules of evidence in administrative litigation. Due to the variety and specialty of the fields of administrative procedure, it is impossible for the rules of evidence in administrative litigation to be suitable for all administrative procedure. Drawing lessons from three litigation laws and combining the specialty and practice of auditing, this paper discusses the kinds, the methods of obtaining evidence, the standards of proof in administrative procedure in auditing, including the specialty of written evidence, verbal evidence, physical evidence and environmental evidence, the connection between the evidence in administrative procedure in auditing and the evidence in litigation, the specialty in obtaining evidence in audit administrative such as audit risk, analytical procedures, supervision of inventory taking, audit sampling, diversity of standards of proof in auditing, the relationship between the principle of  audit materiality and the standards of proof of audit. Through the research on the above mentioned special problems about the use of evidence in administrative procedure in auditing, the author tries to explore those aspects that needs to pay attention to and to perfect in the legislation of administrative evidence. KEY WORDS: audit, administrative procedure, evidence 上海交通大学 学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下， 独立进行研究工作所取得的成果。