现行审计法第三十条规定,“社会审计机构审计的单位依法属于审计机关审计监督对象的,审计机关按照国务院的规定,有权对该社会审计机构出具的相关审计报告进行核查”。本文结合分析研究已有的相关规定和实践中已有的做法,试图对社会审计机构审计报告核查工作中的有关法律问题进行理论探讨,以期能供实践参考和检验 Article 30 of the current auditing law stipulates that: “The auditing units of social auditing institutions belong to the auditing and monitoring targets of auditing organs according to law, and the auditing organs shall have the power to check the relevant auditing reports issued by the auditing organs of the society in accordance with the provisions of the State Council.” Based on the analysis of existing relevant regulations and practice in practice, this article tries to make theoretical discussion on the legal issues in the verification of auditing reports of social auditing agencies in order to provide reference and test for practice