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基层审计人员要遵循审计文化的指导方向,其中最为本质、最核心的就是审计核心价值观,它决定着审计文化的发展方向。针对基层审计的现状,进行审计核心价值观的研究,不仅仅是为了丰富国家审计文化,从宏观上还是一个国家的审计价值取向,能够实现国家审计的目标,具有非常重要的、积极的现实意义。基层审计人员需要正确的审计核心价值观作为指导,在建设社会主义核心价值体系方面具有理论指导意义,所以,要树立科学、客观的审计理念,才能不断的推动审计事业的科学发展。
The auditors at the grassroots level should follow the guiding direction of the audit culture. Among them, the most essential and the most important one is the auditing of core values, which determine the direction of the audit culture. Aiming at the status quo of grassroots auditing, the study of auditing core values not only enriches the national auditing culture, but also from the macroscopic viewpoint or the auditing value orientation of a country, and achieves the goal of national auditing. It has very important and positive practical significance. The auditors at the grassroots level need correct auditing of core values as a guide and have theoretical guidance in building a socialist core value system. Therefore, to establish a scientific and objective auditing concept can we continuously promote the scientific development of auditing.