审计因受托经济责任的产生而产生,也因受托经济责任的发展而发展。但是历史的经验表明,在其发展过程中,它发展速度的快慢、独立性的强弱、制衡作用的大小、职责权利的履行、权威性的高低以及运行效率的优劣,在很大程度上却取决于法律的推动和法制环境的好坏。任何国家的审计工 Auditing results from the creation of a fiduciary economic responsibility and also develops through the development of fiduciary economic responsibility. However, historical experience shows that in the course of its development, its speed of development, the strength of its independence, the size of its checks and balances, the performance of its duties and responsibilities, its authority, and the efficiency of its operation are to a large extent But depends on the promotion of the law and the legal environment is good or bad. Auditor in any country