审计的对象一般是被查单位的会计资料及其反映的经济活动。会计资料反映的有关经济活动,首先是资金运动,其次是与资金运动有关的经济活动。审计对象中有关的经济活动,随着经济和管理的发展而不断扩大。在西方国家已涉及方寰的贯彻执行效果,经营管理的业绩。经营管理的效益和效率等。但审计对象不管扩大到何种程度,却都以资金运动为核心,这体现了审计对象属于会计对象的范畴,保持了会计监督的性质及在经济监督体系中的地位和作用。审计对象的一般意义,体现了审计同其他各种经济监督在对象上的特点,如财政监督限于财政资金的运 The object of audit is generally the accounting information of the inspected entity and the economic activity it reflects. Accounting data reflect the economic activities, the first is the fund movement, followed by financial activities related to the financial activities. The relevant economic activities in the audit object are constantly expanding with the development of economy and management. In the western countries have been involved Fang Wan implementation of the implementation of results, management performance. Management effectiveness and efficiency. However, no matter to what extent the audit object is expanded, the capital movement is the core. This shows that the audit object belongs to the category of accounting object, maintains the nature of accounting supervision and its position and function in the economic supervision system. The general meaning of the object of audit reflects the characteristics of the audit on the object with all kinds of other economic supervision. For example, the financial supervision is restricted to the operation of financial funds