审计机关是我国经济建设及社会发展中不可缺少的一部分,它肩负着审计档案和管理档案的重要职责。审计档案能反映出真实的审计工作,所以,依法对审计档案进行管理,是一项不可缺少的工作。规范档案管理,有利于工作质量的提高,有效防止审计风险的发生。 The auditing organ is an indispensable part of our country’s economic construction and social development. It shoulders the important responsibility of auditing archives and managing archives. Audit files can reflect the actual audit work, so, according to the law to manage the audit files, is an indispensable work. Regulate file management, is conducive to improving the quality of work, effectively prevent the occurrence of audit risk.