{"error":false,"id":["04704:04704:2026-01-13-修正:13"],"data":{"法律編號":"04704","法律編號:str":"審計部組織法","版本編號":"04704:2026-01-13-修正","順序":13,"條號":"第十三條","內容":"審計人員與被審核機關之長官，或主管會計、出納人員，為配偶或七親等內之血親或五親等內之姻親者，對該被審核機關之審計事務應行迴避，不得行使職權；因其他利害關係顯有瞻徇之虞者亦同。審計人員與審計案件有利害關係者，對該案件應行迴避，不得行使職權。","法條編號":"04704:04704:2026-01-13-修正:13","現行版":"現行","版本追蹤":"04704:1975-04-18-全文修正"},"supported_relations":[],"relations":[]}