所谓审计,是由专职机构和人员,依法对被审单位的财政、财务收支及其有关的经济活动的真实性、合法性、效益性进行审查,评价经济责任,用以维护财经法纪,改善经营管理,提高经济效益,促进宏观调控的独立经济监督活动。 The so-called auditing is conducted by a full-time institution and personnel, which examines the authenticity, legitimacy, and profitability of the fiscal and financial revenues and expenditures of the units under review and related economic activities in accordance with law, evaluates economic responsibilities, and maintains financial discipline and improvement. Business management, improve economic efficiency, and promote independent macroeconomic regulation and supervision activities.