一、审计的产生和发展“审计”是什么?概而言之,审就是审查,计就是计算,它是指对会计资料进行核算,也包含有运用计算方法对经济活动进行全面审核的意思。具体些说,审计是一个过程,也是经济监督的一种方式。是指审计者对他人所经办的会计事务及其所反映的经济活动,依据会计学理论和现行政策法令,运用系统的、科学的方法,审查其真实性、正确性、合法性和合理性,作出公正确切的评价,藉以发现经营管理取得的成果和存在的问题,揭露贪污舞弊等不法行为,提出巩固成绩、发扬优点、改正缺点、处理违法的具体措施和建议。审计学作为一门科学,它随着会计科学的产生而产生,并随同会计科学的发展而发展,它由会计学的一个分支而发展为一门 First, the audit of the emergence and development of What is the “audit”? In summary, the trial is review, calculation is calculated, it refers to the accounting data accounting, but also includes the use of calculation methods to conduct a comprehensive review of economic activity means. More specifically, auditing is a process as well as a means of economic oversight. Refers to the auditors of the accounting affairs conducted by others and the economic activities it reflects, according to the accounting theory and the current policy and decree, the use of systematic and scientific method to examine the authenticity, correctness, legitimacy and rationality , To make a fair and accurate assessment in order to discover the achievements and problems in operation and management, to expose illegal acts such as corruption and fraud, and to put forward specific measures and proposals for consolidating achievements, promoting strengths, correcting shortcomings and handling violations. Auditing, as a science, emerges with the emergence of accounting science and develops with the development of accounting science. It develops from a branch of accounting