民间审计存在和发展的客观必然性,是一个重要的理论问题。笔者就此略陈管见,以期抛砖引玉。 一、民间审计产生和 发展的内在依据 审计产生和发展的基础是审计关系,即一定的经济权力主体(委托人)与相对应的经济责任主体(受托人)之间存在一定的经济权责关系。因此,探讨包括民间审 The objective inevitability of the existence and development of private audit is an important theoretical issue. I see this slightly, with a view to start a discussion. First, the internal basis for the emergence and development of private auditing The basis for the generation and development of the audit is the audit relationship, that is, certain economic rights and responsibilities exist between a certain economic power principal (principal) and the corresponding main economic responsibility (trustee) . Therefore, the discussion includes civil trials