《财务与会计》1988年第6期刊登张文运同志《审计不是“对一切工作的审查”》一文(以下简称《张·文》),其结论是审计的对象只能是财务收支和财务管理。笔者认为这个结论大有商榷探讨的必要。1.笔者经与《中华人民共和国第五届全国人民代表大会第五次会议文件(人民出版社1983年版第55页)》核对,宪法第九十一条原文是“……对国务院各部门和地方各级人民政府的财政收支,……进行审计监督”。由于《张文》引用宪法第九十一条时,把财政收支的 “Finance and Accounting”, Issue 6, 1988, published by Comrade Zhang Wenyun, “Audit is not a review of all work” “(hereinafter referred to as” Zhang Wen “) concludes that the object of audit can only be financial revenue and expenditure and Financial Management. I think this conclusion is very necessary to discuss. 1. The author is checked with the ”Fifth Plenary Session of the Fifth National People’s Congress of the People’s Republic of China (People’s Publishing House, 1983 edition, p. 55)“ and the original text of Article 91 of the Constitution is ” And the local people’s governments at various levels of government revenues and expenditures ...... ...... audit oversight “. As ”Zhang" quoted Article 91 of the Constitution, the financial revenue and expenditure