审计档案来源于审计实践,反映审计工作的整个过程,是考查审计工作、研究审计历史的重要依据,是审计监督活动真实、完整的记录,是反映审计监督工作的成果和结晶。随着审计工作地位地逐步提高,对审计工作的要求越来越高,审计档案利用机会越来越多,其重要性日益明显。一、审计档案可为领导宏观决策提供服务。审计档案记载的被审计单位一定时期财经活动的合规性、合法性、各项生产经营管理状况和各项经济指标,有助于考核领 Audit files come from audit practice and reflect the whole process of audit work. They are an important basis for examining audit work and studying audit history. They are true and complete records of audit supervision activities and are the result and crystallization of audit supervision work. With the gradual increase in the status of auditing work, the demand for audit work is getting higher and higher, and the opportunities for the utilization of auditing documents are increasing. The importance of auditing documents has become increasingly evident. First, the audit file for the leadership of macro-decision-making services. Auditing archives of the audited units for a certain period of financial activities, compliance and legitimacy, the status of production and operation and various economic indicators, to help assess the collar