在不断发展的形势面前,审计人员必须解放思想,加深对审计工作的认识,明确审计工作的地位和作用,当前应当把工作的着眼点放在以下五个方面:第一、内审要为企业转换经营机制,建立市场经济体系创造良好的外部环境。在企业转换经营机制、建立市场经济体系过程中,广大审计人员要转 In the face of evolving circumstances, auditors must emancipate their minds, deepen their understanding of the audit work, and clarify the status and role of the audit work. At present, the focus of the work should be on the following five aspects: First, internal audit should be for enterprises. Change the operating mechanism and establish a market economy system to create a good external environment. In the process of transforming the operating mechanism of enterprises and establishing a market economy system, the majority of auditors have to turn