审计档案工作是审计基础工作的有机组成部分,是考核审计工作质量的重要依据。建立完备、科学的市计档案,是审计工作的客观要求。随着不断发展的审计工作的需要,审计档案标准化、规范化、科学化是审计档案工作发展的必然趋势。一、领导重视是强化审计档案工作的关键 Audit files work is an integral part of the audit work, is an important basis for assessing the quality of audit work. Establishing a complete and scientific municipal accounting archives is an objective requirement of auditing work. With the needs of the continuous development of auditing work, the standardization, standardization and scientification of auditing archives are the inevitable trends in the development of auditing archives. First, the emphasis on leadership is the key to strengthening the work of the audit archives