湖南省会计学会于1982年10月11日至14日,在长沙市召开了审计学术讨论会,着重研究了审计的概念、对象、范围、作用和开展审计工作的必要性,同时对如何建立中国式的审计体系等问题进行了探讨。在讨论中,大家坚持了党的四项基本原则,贯彻了“百花齐放、百家争鸣”的方针,畅所欲言,各抒已见,联系实际,深入探讨,会议开得成功。现将讨论中几个主要问题综述如下: (一)关于审计的概念、对象、范围、作用等问题。关于审计的概念。归纳起来大约有三种看法:一是审计就是查帐,就是对被查单位的会计帐目进行审查,以确定其是否真实、正确、合法,然后作出正确的评价,并达到纠错防弊的目的。二是审计 Hunan Accounting Association held an audit seminar in Changsha City from October 11 to October 14, 1982. It focused on the audit concept, object, scope, role and the necessity of carrying out audit work. At the same time, it also discussed how to establish China Style audit system and other issues were discussed. During the discussion, all of them adhered to the four basic principles of the party, implemented the principle of “letting all flowers bloom, and a hundred schools of thought contend.” They expressed their opinions freely, talked about reality, and discussed in depth the conference. The main issues discussed in the discussion are as follows: (a) on the audit concept, object, scope, role and other issues. The concept of audit. Summarize about three kinds of views: First, the audit is the audit, is to check the accounting unit of the unit under investigation to determine whether it is true, correct and legitimate, and then make the right assessment, and to achieve the purpose of correcting errors . Second, the audit