审计报告有法律效力吗？-法规政策咨询及电话投诉类法律援助-法律咨询免费平台-国际律师联盟

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问题	审计报告有法律效力吗？
释义	法律分析：审计局出具的最终审计报告是国家审计机关派出的审计组出具的文件，不具备法律效力；审计局依据审计报告作出的审计处理决定，才具备追究行政责任的行政效力；涉及到触犯刑律的违法行为，需要由司法机关追究刑事责任，审计局只有移送案件线索给司法机关的权力，没有追究犯罪的直接责任与义务。法律依据：《中华人民共和国注册会计师法》第十四条 注册会计师依法执行审计业务出具的报告，具有证明效力。
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