审计不属经济管理的范畴,也没有经济管理的职能。审计是对经济活动的一种最有效的检查和监督,审计是为了国家和集体财产不受侵犯,审计是保证经济健康、有序发展的一个强有力的措施。同时审计对廉政建设和惩治腐败起到了不可忽视的作用。所以在志书中审计志不应该归为经济管理志之中,而应与纪检、监察放在一起记叙。 Audit does not belong to the scope of economic management, there is no economic management functions. Auditing is one of the most effective inspections and supervisions of economic activities. Auditing is for the purpose of inviolability of state and collective property. Auditing is a powerful measure to ensure a healthy and orderly development of the economy. At the same time audit has played an important role in building a clean government and punishing corruption. Therefore, the audit book in the book should not be classified as a book of economic management, but should be combined with discipline inspection and supervision together.