审计监督是社会主义经济管理和经济监督的主要组成部分,是审计机关以第三者的公正地位,依法独立行使审计监督权,按照审计规范,检查监督各行政机关、企事业单位的财政、财务收支和经济活动,并评价其经济效果,以维护国家利益,提高经济效益的一项专门工作.因此,在审计工作中,形成的审计档案,是国家专门档案的一部分.虽然审计文件材料多数来源于会计档案资料,但它高于会计档案资料的准确性,它不属于会计档案的范围.审计档案是在审计机关指派审计人员组成审计工作组,对某一单位在某一个时期内的财务、效益、法纪、专案等审计活动中所 Auditing supervision is the main component of socialist economic management and economic supervision. It is the third party’s auditor’s authority to exercise the right of auditing and supervision in accordance with the law, and audits and supervises the financial and financial affairs of various administrative organs, enterprises and public institutions in accordance with the auditing standards Income and expenditure and economic activity, and evaluate its economic effects, in order to safeguard national interests and improve economic efficiency of a special work.Therefore, audit work, the formation of audit files, is a part of the national specialized archives.Although the majority of audit documents and materials From the accounting file information, but it is higher than the accuracy of the accounting file information, it does not belong to the scope of the accounting file.Auditing the file is in the audit department to appoint auditors to form an audit team for a unit of a period of financial , Benefits, laws and regulations, projects and other audit activities