军队审计应履行什么职责,发挥什么作用,军队审计人员与军队其他人员有不同的期望,形成审计期望差。正确认识军队审计的职能作用,改革现行的审计领导体制与审计结果报告制度,加强与军队其他人员的沟通,提高审计人员的综合素质,完善军队审计法规是缩小军队审计期望差的重要措施。 What role the military audit should perform and what role the military auditors have and the rest of the military have different expectations and create a poor audit expectation. Correctly understanding the function of the military audit function, reforming the current audit leadership system and the audit result reporting system, enhancing communication with other military personnel, improving the overall quality of auditors, and improving military audit regulations are important measures to narrow the military’s audit expectations.