問(wèn)答題

【論述題】某審計(jì)項(xiàng)目結(jié)束后,A縣審計(jì)局按要求向上一級(jí)審計(jì)機(jī)關(guān)B市審計(jì)局上報(bào)了該項(xiàng)目的審計(jì)報(bào)告和審計(jì)決定。B市審計(jì)局收到上述文書后,發(fā)現(xiàn)審計(jì)決定中第三條違反了國(guó)家有關(guān)規(guī)定。B市審計(jì)局即作出變更決定,按國(guó)家有關(guān)規(guī)定對(duì)審計(jì)決定中第三條進(jìn)行了變更。請(qǐng)問(wèn)B市審計(jì)局的做法是否正確,為什么?

答案: 正確。根據(jù)審計(jì)法實(shí)施條例第四十三條:“上級(jí)審計(jì)機(jī)關(guān)應(yīng)當(dāng)對(duì)下級(jí)審計(jì)機(jī)關(guān)的審計(jì)業(yè)務(wù)依法進(jìn)行監(jiān)督。下級(jí)審計(jì)機(jī)關(guān)作出的審計(jì)決定違...
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