审计档案是审计活动中形成的各类专业材料,它真实地记录了审计工作的全过程,是审计结果的最终体现。随着审计工作的发展,审计档案的作用越来越明显。对于审计档案,只有加强对它的科学管理,才能更好地发挥它的作用。应该按照《审计法》和《审计档案管理办法》,加强对审计档案的管理,不断提高审计档案管理水平,更好地为审计工作服务。一、加强领导,明确职责首先要提高对审计档案重要性的认识,把审计工作列入重要议事日程,真抓实管。其次应把审计档案工 Audit files are all kinds of professional materials formed in audit activities. They truly record the whole process of audit and are the final embodiment of audit results. With the development of audit work, the role of audit archives becomes more and more obvious. For the audit archives, only by strengthening its scientific management, can we better play its role. In accordance with the “Audit Law” and the “Administrative Measures on Audit Files”, the management of audit archives should be strengthened so as to continuously improve the management of audit archives and better serve the audit work. First, to strengthen leadership and clear responsibilities First of all, we must raise awareness of the importance of audit archives, the audit work included in the important agenda, really grasp the real. Second, the audit archivists should be