论我国政府审计实践中的几个关系问题

Relationships of Government Audit Practice

传统的审计关系是指审计主体与审计委托人和被审计者三者之间的关系。本文所指审计关系是审计主体在审计活动过程中所涉及的所有内外部关系。本文说明了我国政府审计应处理好与审计委托人、与政府和人大等部门以及与被审计单位等几大关系。处理好这些关系,可以大大促进我国的政府审计工作。

The traditional relationships of auditing refer to the relationships among the auditing entity, the client and the audited entity. The audit relationships discussed in this article refer to all the internal and outer relationships in the auditing activities of the auditing entity. This article describes that our government should handle several relationships, including the relationships with the audit client,with the government,with the people＇s congress and with the audited entity. Dealing with these relationships well can promote the quality of our government audit