审计学是研究人类社会不同发展阶段的各种审计活动和相应的审计关系及其发展规律的科学。审计活动是人们在一定的经济条件下,进行经济监督的活动。审计关系是人们在审计活动中结成的相互关系。揭示审计活动及其相应的审计关系的规律性,是审计科学的研究目的。审计学的产生和发展,经历了一个漫长过程。人类早期的审计思想审计一词,英文为Audit,源于拉丁文Audive,原意为“听”。古代审计多为通过“倾听”和“口头查询”检查国家公共财富管理人的帐目,以保护公库的安全,此谓原始形态的审计或审计职能。人类早期的审计思想,存在于理财思想之中。审计行为大约发生在奴隶制社会鼎盛时期 Auditing is the study of various audit activities and corresponding auditing relations and their laws of development in different stages of development of human society. Auditing activities are people’s economic activities under certain economic conditions. Auditing relations are the interrelationships that people form in their auditing activities. To reveal the regularity of audit activities and their corresponding audit relations is the purpose of audit science research. The emergence and development of audit, has gone through a long process. Earlier audit of human audit of the word audit in English, from Latin Audive, originally intended to “listen.” Ancient audits mostly through the “listen” and “oral inquiry” check the national public wealth managers accounts to protect the safety of public libraries, the so-called original form of audit or audit functions. Early human audit ideas, exist in the financial management thinking. The audit took place at about the heyday of slavery society