审计依据是衡量和判断审计对象的正确性、真实性、合法性、合规性、有效性的尺度,是审计人员在审计过程中用来衡量被审计事项是非优劣的准绳,如果缺乏审计依据,审计人员就难以做出审计结论、提 Audit basis is to measure and judge the correctness, authenticity, legitimacy, compliance, effectiveness of the audit object is the auditor in the audit process used to measure the audited matters are the pros and cons of the standard, if the lack of audit basis , Auditors will be difficult to make audit conclusions, mention