《广西会计》1987年第4期刊登刘治平《对“查帐”纳入会计方法体系的质疑》一文,作者在文中说:“审计既不是会计的分支,也不是从会计中分离出来的”。笔者认为作者的这个说法缺乏根据,有进一步探讨的必要。笔者现将有关书刊对这个问题的论述摘录如下,作为佐证:“随着资本主义经济的发展,审计逐渐从会计中分离出来,发展成为会计学领域中一门独立的学科”。(见《武汉财会》1982年第3期:欧要武《简介审计的生产和发展》)。“审计原是会计的一个组成部分,由于经济 “Guangxi Accounting” published in the fourth issue of 1987 Liu Zhiping “on the” audit “into account the accounting system,” the article, the author said in the article: “Audit is neither a branch of accounting, nor is it separated from accounting.” I believe that the author’s lack of basis for this statement, there is a need for further exploration. The author now excerpts from the publications on this issue excerpts as follows, as evidence: “With the development of capitalist economy, the audit gradually separated from the accounting, the development of accountancy in the field of an independent discipline.” (See “Wuhan Finance” 1982 the third period: Europe to be Wu “Introduction to the audit of the production and development”). "Audits were originally an integral part of accounting due to the economy