编辑同志： 目前，随着经济体制改革的不断深入发展，乡镇企业的内部审计人员要求掌握审计专业知识的愿望越发强烈。通过阅读有关报刊杂志是获取专业知识一个重要途径。我们与部分乡的内审人员进行了座谈，大家一致认为，《审计理论与实践》多年来一直是审计人员手中经常翻阅的 Editorial Comrades: At present, with the continuous deepening of the reform of the economic system, the desire of internal auditors of township and village enterprises to request auditing expertise intensifies. By reading newspapers and magazines is an important way to acquire professional knowledge. We held discussions with some of the country’s internal auditors and we all agreed that “the theory and practice of auditing” has been frequently read by auditors for many years