《审计法》知识问答（七）马存祯三十五、审计机关如何履行检查权审计法第３２条规定，审计机关有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或财务收支有关的资料和资产，被审计单位不得拒绝．审计检查权是审计机关行使职权的核心。其内容包括：... Q & A of the Audit Law (7) Ma Cunzhen Thirty-five. How Auditing Organs Perform Examining Power Article 32 of the Audit Law stipulates that the auditing authority has the power to examine the audited units’ accounting vouchers, accounting books, accounting statements and other information The information and assets related to the branch or financial revenue and expenditure may not be rejected by the audited entity. Auditing authority is the core audit authority to exercise its powers. Its contents include: ...