我国的审计工作是逐渐发展和不断完善的。审计署成立以来,审计的内容主要是真实合法性审计,亦即审计财政资金的使用者有无违法违规行为,最初的审计有些类似财务大检查。真实合法性审计主要是对受托责任人的守法程度予以检查和鉴证,通过这种审计,保护财政资金和国有资产的安全。应当说,永远都可能有人会挤占挪用财政资金,甚至化公为私,中饱私囊,因此,真实合法性审计永远是审计的重要内容。 Our audit work is gradually developed and continuously improved. Since the establishment of the Audit Commission, the content of the audit has mainly been the authenticity verification of the actual, that is, the auditing of the users of the financial funds for any violations of laws and regulations. The original audit was somewhat similar to the financial inspection. The authentic audit of legitimacy mainly examines and certifies the compliance of responsible persons and through this audit, protects the safety of financial funds and state-owned assets. It should be said that there will always be people who may misappropriate or misappropriate their financial capital, or even become self-serving and self-reliant. Therefore, the auditing of actual legitimacy will always be an important part of the audit.