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审计中按照《审计通知书》的内容要求,对被审计单位的二级单位或者其他单位的某些特定财务收支事项延伸审计的情形经常发生。当延伸审计查出一些违法违规问题需要审计处理处罚
In the audit, according to the content of the “Notice of Audit”, the auditing of certain financial items of the audited entity’s second-tier units or other units often occurs. When extending the audit to detect some illegal issues need to be audited and dealt with