为了促进会计师执行工作的规范性,在对财务报表进行审计期间,需要基于相关的法律法规进行思考,促进执行责任的明确性。期间,财政部门对其制定了相关规定,并对相关要点进行了考虑。因此,在本文中,将税法作为其中的主要依据,考虑财务报表审计对税法的遵循。 In order to promote the normative nature of the accountants’ implementation, during the audit of the financial statements, it is necessary to reflect on the relevant laws and regulations to promote the clarity of the implementation responsibilities. During the period, the finance department formulated relevant regulations on it and took into consideration relevant points. Therefore, in this article, the tax law as the main basis, consider the audit of financial statements to follow the tax code.