审计档案作为记载和反映审计工作全过程的真实记录,具有重要的鉴证作用。提高审计档案质量,加强审计档案管理,对推动审计工作规范化,提高审计工作效率具有非常重要的意义。首先,它有助于审计人员了解被审计单位的基本情况,提高审前调查的针对性和效率。目前,审计项目开展前的审前调查是审计档案利用工作的集中时点,审计人员通过查阅同行业、同类型审计项目档案,了解被审计单位行业性质、隶属关系、 Audit records as an important record and reflect the true record of the entire audit process, has an important role in forensic. Improving the quality of audit files and strengthening the management of audit files are very important for promoting the standardization of audit work and improving the efficiency of audit work. First of all, it helps auditors understand the basic situation of the audited entity and enhance the relevance and efficiency of the pre-trial investigation. At present, the pre-trial investigation of the audit project is the focal point of the utilization of audit files. The auditors, by referring to the files of the same type and the same type of auditing project in the same industry, understand the nature of the audited units and the affiliation,