近来有一种很流行的见解,认为社会主义国家审计的特征在于内部审计和管理审计,而不在于外部审计或财务审计,这种见解是不正确的. 我国的外部审计是指由国家审计机关所进行的审计,内部审计是指设在经济实体的管理机关之内,作为管理一个职能的那种审计,这与国外那种用外在组织形式划分审计的方法几近一致.但不同的是,国外外部审计是由社会过程自然形成的,大部指由执业会计师进行的审计,而内部审计则是由经济实体的管理机关自己选择的.我国的内部和外部审计都是由国家规定,而且往往采取法令的形式,选择的余地很小. Recently there is a very popular opinion that the auditing of socialist countries is characterized by internal audit and management audit, rather than external audit or financial audit, this view is not correct. Our external audit refers to the audit by the State Audit Office Audit, internal audit refers to the economic entity within the regulatory agencies, as the management of a function of the kind of audit, which is similar to the kind of foreign-based approach to the use of external audit of the audit approach is almost the same, but the difference is that, Foreign external audits are naturally formed by social processes, mostly audits carried out by certified public accountants, while internal audits are themselves chosen by the governing bodies of economic entities. Both internal and external audits in our country are regulated by the state and often In the form of decree, there is little choice.