The auditing system of China includes three parts： governmental auditing, internal auditing and private auditing. The formation of auditing curriculum system should be in llne with the needs of auditing talents, and meanwhile coordinating governmental auditing, social auditing and internal auditing.%我国的审计体系由政府审计机关、内部审计机构和民间审计组织三大部分组成，各高职院校在审计课程体系建设中，应根据当前我国经济建设对审计人才的需求状况，设立科学合理的的审计课程体系，兼顾政府审计、社会审计及内部审计，使三者达到最佳的协调统一。
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