《审计法》不仅是国家审计机关开展审计工作的法律依据,也是内部审计和社会审计开展审计工作的法律依据。统一对《审计法》的认识,提高贯彻执行《审计法》的自觉性我们内部审计人员如何统一对《审计法》的认识呢?我认为应该主要是四个方面:第一、《审计法》是一部以国家审计为主,包含内部审计和社会审计在内的,约束整个审计体系,指导整个审计工作的《审计法》,而不是一部只讲国家审计内容的国家审计法。这与西方国家不同,西方国家的国家审计、内部 The “Audit Law” is not only the legal basis for the state auditing organs to carry out the auditing work, but also the legal basis for carrying out auditing work on internal auditing and social auditing. Unify the awareness of the “Audit Law” and improve the consciousness of implementing the “Audit Law” How can our internal auditors unify their understanding of the “Audit Law”? I think it should mainly be four aspects: First, the “Audit Law” It is an “audit law” which mainly focuses on national auditing and contains internal auditing and social auditing, restricting the entire auditing system and guiding the entire auditing work, rather than a national auditing law that only covers the contents of state audits. This is different from Western countries, the national audit of Western countries, internal