87级经济类部分学生对《审计学概论》中“审计对象的判断”这一问题认识不明确,特作如下解答。审计机关在审计过程中的一项重要工作,就是根据审计证据对被审单位的财政收支及经营管理活动等方面作出公正客观的判断。在审计实践中,由于被审单位千差万别,审计人员对上述活动进行判断时不能不因被审单位而异。例如:A机械厂和B 87 class economics part of the students on the “audit theory” in the “object of judgment” is not clear understanding of the issue, especially for the following answer. An important work of the auditing organ in the audit process is to make a fair and objective judgment on the financial receipts and expenditures and the operation and management activities of the audited entity based on audit evidence. In the audit practice, due to the vast diversity of auditees, auditors to judge the above activities can not but vary due to the trial unit. For example: A Machinery Factory and B