审计档案管理是审计工作的一个组成部分,对于促进审计工作发展,提高审计质量具有重要作用。但由于受多种因素制约,当前审计档案管理中还存在许多亟待解决和改进的问题,当引起足够重视。主要表现在:1.从时间上看,组卷不及时。《审计法》明确规定谁主审谁立卷、审结卷成。可是一些项目的审结时间同立卷时问不同步,有的间隔时间很长,一方面与《审计法》要求相悖,另一方面由于间隔时间较长,审计底稿保管不善,易造成遗失缺项,组卷时还要回到被审计单位重新搜集底稿,既增加了工作量,也影响了审计的真实性,不利于提高审计工作的质量和水平。2.从操作上看,规范性较差。一是用纸不规范。审计业务用纸有多种,每个审计项目因性质不同而择用不同用纸,而审计人员在具体审计时,由于不按规定使 Audit file management is an integral part of the audit work, which has an important role in promoting the development of the audit work and improving the audit quality. However, due to a variety of factors, there are still many problems to be solved and improved in current audit archives management, which have drawn enough attention. Mainly in: 1. From the time point of view, the test paper is not timely. The “Audit Law” clearly stipulates who presiding over the legislation, concluding the roll. However, the closing time of some projects is not synchronized with that of the same volume, and some intervals are very long. On the one hand, they contradict the requirements of the Audit Law. On the other hand, due to the long interval and the improper storage of the audit papers, At the time of rewinding, the returned units should be returned to the audited units to collect the manuscripts. This not only increases the workload, but also affects the authenticity of the audit, which is not conducive to improving the quality and level of audit work. 2. From the operational point of view, less normative. First, the paper is not standardized. Audit business paper has a variety of different nature of each audit project due to the use of different paper, and auditors in the specific audit, due to failure to make the required