知识“透支”是指知识的补充赶不上知识的输出。眼下审计人员中知识入不敷出的现象并非少见,如撰写审计报告或千篇一律、如出一辙,或引用法规不当、定性不准,经不起推敲;审计信息或思路老套,或反映问题陈旧;审计调研或语言艰涩,或了无新意等等。面对知识上的“赤字”威胁,多数审计工作者善于挤时间进行“充电”,但也有的一味“吃老本”,以致 Knowledge “overdraft” refers to the complement of knowledge can not keep up with the output of knowledge. At present, it is not uncommon for auditors to make ends meet, such as making audit reports identical or stereotyped, or making inappropriate or inappropriate references, failing to scrutinize the audit information or ideas, or reflecting the obsolescence of the audit reports or the language Hardships, or no new ideas and so on. Faced with the knowledge of the “deficit” threat, most auditors are adept at squeezing time for “charging”, but some simply “eat the old”, so that