一、我国审计的基本历史概况审计根据担负的责任不同,具体划分为三种类型:其一是国家审计,是指国家审计机关代表国家履行经济监督职能;其二是内部审计,是指一些内部审计机构代表机关、团体或企业行使内部监督检查职权;其三是社会审计,属于中介机构,主要是接受委托发挥经济鉴定和公证作用。在我国,审计有着悠久的历史,比西方发达国家的审计历史 First, the basic historical overview of China’s audit Audit according to the different responsibilities, specifically divided into three types: one is the national audit, refers to the national audit agency on behalf of the state to perform its economic oversight functions; the second is the internal audit, refers to some of the internal The auditing agencies represent the organs, groups or enterprises exercising their internal supervision and inspection functions. The third is social auditing, which belongs to the intermediary agencies and is mainly entrusted to play the role of economic appraisal and notarization. In our country, auditing has a long history, more than the auditing history of western developed countries