审计机关依法对被审计单位作出审计处理处罚决定，最能体现的审计职能是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='30693' and id < 2473899 and id<>'2473899' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='30693' and id > 2473899 and id<>'2473899' order by id asc limit 5