论文摘要：通过对书本上的学习和网页上的查寻使我初步了解到我国审计产生的基础与审计定义
的由来。并通过指导老师的详细讲解与分析,再结合课外一些书籍,使我跟深一步了解
审计的基本准则、审计的对象或审计客体、审计的监督作用及审计的职能，最后跟深
刻懂得审计的本质是一项独立性的经济监督活动。
关 键 词：审计的基本准则 审计的对象 审计的作用 审计的职能 审计的本质

Abstract : Through learning from books and surfing on the internet, I had some basic understanding of the background behind the birth of auditing in China and the source of some audit definitions. With further explanation and analysis by my supervisor, plus conclusion drawn from some more extra-curricular books, I managed to understanding more on basic auditing standards, objects of auditing, supervisory functions of auditing and duties of auditors. Finally, I understand with strong conviction that auditing is an independent economic supervisory activity.

Keywords : Basic Audting Standards ; Objects of Auditing ; Auditing Functions ; Auditor's Duties ; Nature of Auditing