审计监督与审计服务关系探究

Research on the Relationship between the Audit Supervision and Audit Service

审计机关的审计监督与审计服务的关系是辩证统一的,是同一审计事项的两个方面。监督是服务的基础和前提,服务促进监督的强化。当前要坚持从宏观着眼和微观入手,监督与服务并重,提高审计人员素质。要处理好审计监督与经济建设、服务大局以及与被审计对象的关系。

The relationship between the audit supervision and audit service in the auditing institutions is of dialectical unification,and serves as the both sides of the same audit matters.The supervision is the basis and prerequisite of the service while the latter makes the former strengthened.It is presently necessary to play stress on the integration of supervision and service and to improve the quality of auditors both macroscopically and microscopically.And it needs to handle correctly the relationships among the audit supervision,the economic construction,the public serving and the audited subjects.