Then it is found that the basic concept of Audit Law has some relationship with the principles of public power independence and balance.Finally,on these findings,it is pointed out that som...

• 本文试图从台湾审计法的本质特征入手,对其审计制度构造及其特点展开剖析,并对其根源进行探究,以期对大陆审计法政府审计机关超然独立的完善有所裨益。