《审计法》的修订是我国审计发展史上的一件大事。它对作为广义审计范畴的、属于现行审计体系的三大内容之一(国家审计、内部审计、社会审计)的内部审计来说,相应带来了不少的新变化,必将产生深刻的影响。工会经费作为《工会法》规定的具有相对独立性质的资金,与其相配套的工会 The revision of “Audit Law” is a major event in the history of audit in our country. For the internal auditing which is one of the three major contents of the current audit system (national auditing, internal auditing and social auditing) as a generalized auditing field, it has brought a lot of new changes and will surely have a profound impact . Trade union funds As a relatively independent fund under the “Trade Union Law,” its unions