审计按性质一般分为财务审计、财经法纪审计和经济效益审计三种. 财务审计是指审查会计记录、会计报表是否符合会计准则,是否客观、真实地反映经济活动的全过程,检查财务报表所反映的财务状况及其变化,经营成果及其分配是否正确无误,主要是解决“合规性”问题.通过财务审计,促使会计部门按照会计准则和会计制度正确进行会计核算. 财经法纪审计,称之为弊端审计似更确切.它是指审查财务收支活动是否遵守国家财经法纪,是否符合财经政策、法令的要求,即对违法乱纪行为进行的审计,主要是解决“合法性”问 Generally speaking, auditing is divided into financial auditing, financial law auditing and economic benefit auditing.Financial auditing refers to review accounting records, whether accounting reports conform to accounting standards, whether objectively and truly reflect the whole process of economic activities, check the financial statements Reflects the financial status and its changes, business results and their distribution is correct, mainly to solve the problem of “compliance.” Through the financial audit, prompting the accounting department in accordance with accounting standards and accounting system for proper accounting. Audit of the drawbacks seems more accurate.It refers to the review of financial revenue and expenditure activities to comply with national financial laws and regulations, whether in line with financial policies and decrees, that is, the conduct of the audit of illegal acts, mainly to solve the “legitimacy” to ask