在实施工会经费审查审计中,如何解决和克服被审计单位和人员的心理障碍,对于做好工会内部审计工作,提高工会内审工作质量具有重要作用。因此,研究审计过程中审计对象的心理,有效加强双向沟通,克服心理障碍,积极引导被审计单位和被审计人员正确认识工会内部审计的重要性,对于促进工会经审工作显得十分必要。一、被审计对象的主要心理障碍在进行工会内部审查审计过程中,被审计单位和相关人员由于不能正确认识审计工作,就会产生不同的心理障碍。同时在进行审计作业时,由于受到审计项目的难易程度、审计时 How to solve and overcome the psychological barriers of the audited units and personnel during the auditing of trade union funds plays an important role in improving the internal auditing of trade unions and improving the quality of internal auditing of trade unions. Therefore, it is very necessary to study the psychology of the auditees during the auditing process, enhance two-way communication effectively, overcome the psychological barriers and guide the auditees and auditors to correctly understand the importance of the internal auditing of trade unions. I. Major Psychological Obstacles of the Auditee During the audit of the internal audit of the trade unions, the auditees and their related personnel may have different psychological barriers because they can not correctly understand the audit work. At the same time during the audit work, due to the difficulty of the audit project, audit time