一个国家的审计体系通常都包括了国家审计、注册会计师审计和内部审计三大审计主体。世界审计的发展历史和中国现代审计发展历程表明：审计源于受托责任，但三大审计主体的特点和优势各有不同，分别在国家治理和公司治理中发挥了不同的重要作用。不同审计主体之间的配合与协作，体现了国家治理和公司治理体系的相互作用，共同服务于国家治理，同时提升公司的治理水平。%Audit system of one country generally includes national audit ( government audit) , CPA audit ( civil audit) and in-ternal audit. The worldwide development history of audit and experience of China’s current audit system indicates that audit is the result of fiduciary duty, but national audit, CPA audit and internal audit have different characteristics and advantages, and they play an important role in nation governance and corporate governance. The coordination and cooperation among these three audit bodies reflect the inter-action of national governance system and corporate governance system, which could facilitate the national governance, and meanwhile improve the level of corporate governance.
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