一、建立完善的审计法规体系建立科学的适合我国国情的审计法规体系,要以社会主义初级阶段的基本路线作为指导思想,把是否有利于社会主义商品经济运行作为衡量判别审计法规体系是否科学的唯一标准,作为建立审计法规体系的出 I. Establishing a sound system of auditing laws and regulations To establish a scientific system of auditing laws and regulations that is suitable for China’s national conditions, it is necessary to take the basic line in the primary stage of socialism as the guiding principle and to determine whether it is scientific or not to judge whether the laws and regulations of auditing systems are scientific The only standard, as the establishment of an audit of the legal system out