审计档案是会计师事务所开展审计工作的历史记录,是会计师事务所的宝贵财富,应当妥善管理。目前由于对审计档案管理工作不够重视,常常出现审计档案受潮、霉烂、散失及非法调阅等现象,给审计工作和被审单位带来了无法弥补的损失。因此,必须大力宣传、重视审计档案的管理工作。审计档案按照使用期限的长短和作用大小可以分为永久性档案和一般性档案。永久性档案主要由综合类和备查类工作文件材料组成,具体包括项目有:客户基本情况资 Audit files is the accounting firm to carry out the audit history, is a treasurer of accounting firms, it should be properly managed. At present, due to the lack of attention to the management of audit archives, audit files are often damp, rotten, scattered and illegally accessed, which brings irreparable damages to the auditing work and the auditees. Therefore, we must vigorously publicize and attach importance to the management of audit archives. Audit files in accordance with the length of the useful life and role of size can be divided into permanent files and general files. The permanent files mainly consist of comprehensive and alternative working documents, including the following items: basic information of customers