审计是经济活动中一种独立、客观的鉴证和咨询活动。当前审计活动在性质上可分为政府审计(国审)、独立审计(外审)和内部审计三种。其中后两者普遍存在于各类公司企业中,本文主要讨论独立审计和内部审计在公司企业的鉴证、咨询活动中形成的审计档案。一、审计档案的性质(一)专业性。在审计工作中,基于业务本身的特殊性,审计人员或审计项目组整体在开展相关鉴证、咨询业务时,必须具有相应的专业水平、确保匹配的胜任能 Auditing is an independent and objective forensic and advisory activity in economic activities. The current audit activities can be divided into three types: government audit (national audit), independent audit (external audit) and internal audit. The latter two are common in all kinds of companies, this article mainly discusses the audit files formed by the independent auditing and internal auditing in the forensic and consulting activities of the companies. First, the nature of the audit file (a) professional. In the audit work, based on the particularity of the business itself, the auditors or the audit team as a whole should carry out the relevant forensics, consulting business, must have the appropriate professional level to ensure that the ability to match