编写审计报告、发表审计意见或作出审计决定的依据是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='30692' and id < 2473842 and id<>'2473842' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='30692' and id > 2473842 and id<>'2473842' order by id asc limit 5