At present, some problems, even distortions, in the relationship between audit and audited cannot but arouse our attention and vigilance. These problems are manifested in various aspects, such as being above the audited unit, condescending and demanding, just like the teachers in driving schools treat students. Another example is the rigid thinking of "carving a boat for a sword", which does not reflect the rectification of others, but reflects the problems found in the audit, making people think that the audit institution is gossiping. Also, it is very tiring to engage in financial revenue and expenditure audit today, economic responsibility audit tomorrow, and repeatedly patronize the audited units. Wait a minute. What is the root of the above problems? In my opinion, apart from the influence of the social environment, there are deviations in the concepts of rights, responsibilities and audit purposes, which are the lack of humanized, humanistic and humanistic thinking and ideas. The author has noticed that in the minds of a few auditors, there are still some deep-rooted concepts, that is, I am the supervisor and the audit law enforcement power is mine. I am superior, and no one can offend me. If anyone offends me, I will use my strength to "repair" who, surrender who and make whom surrender. Some auditors wear magnifying glasses or microscopes to find fault with the audited units everywhere, turn small problems into big problems, treat historical problems as real problems, scare people, and go to the top indefinitely. It is impossible to handle them reasonably, reasonably and legally. As you can imagine, in this case, it is impossible for the auditee to maintain a high degree of psychological fit with the audit institution, accept the treatment with conviction, actively and quickly adopt suggestions, and rectify the problem to the letter. We should know that, unlike foreign auditing systems, Chinese auditing institutions should not only check the disclosure issues, but also ask about the rectification of the audit, which is doomed to deal with the audited units. Under the current administrative audit system, the audit authority has certain limitations. The audit rectification work is not only promoted by external forces such as people, the government and the media, but also realized by our own efforts in most cases. With the intensification of auditing, the improvement of openness and transparency, and the deepening of auditing, auditing has met with a strong reaction. "Auditing is in another difficult period in history." When the audit system is influenced by other system reforms, it is more important to establish a new relationship between the audit and the audited entity. Only by forming a win-win pattern of mutual interaction can we break through this dilemma, otherwise it may be that you judge you and I judge me, and finally the audit results obtained by investing huge administrative costs will be invisible. In the past, we often emphasized the relationship between audit and audited, which is the relationship between supervision and service. Audit punishment is only a means, and the fundamental purpose is to improve the management level of the audited unit and improve the efficiency of fund use. At this point, the goal of the audit is the same as that of the audited entity. Only by establishing a goal-oriented and consistent supervision relationship between the audit and the auditee in the service can we gradually form a deep feeling and vibrate at the same frequency, otherwise we can only move in the opposite direction and not come together. In our country with thousands of years of feudal tradition, to build a society ruled by law, we can't ignore the adjustment and maintenance of complex social relations. The author does not say that human society is not good, nor does he favor human feelings, that is, he abandons principles and engages in a set of vulgar relations, but needs to be brought into the track of rule of law for improvement. To build a new and harmonious relationship between audit and audited, we can't ignore this national situation. Under the framework of governing the country according to law, we should get rid of the dross of feudalism such as attaching importance to human feelings, relationships, laws and harming the country and people, and absorb the essence of modern civilization such as understanding, equality, mutual trust and harmony. We have a lot of work to do in this regard. It is necessary to cut off the relationship between economic interests and maintain the objectivity, impartiality and independence of auditing. It is necessary to focus on issues related to the interests and concerns of the people, take responsibility and satisfaction to the people as the fundamental criterion for judging the audit results, and establish deep feelings with the audited units. It is believed that the problem of most units is irregular management, not major violations of laws and regulations and economic crimes. Don't be preconceived, judgmental, suspicious of others and put yourself on the opposite side before people get down to business. It is both legal and realistic to carry out humanized audit on the audited units; Adhere to principles and remain flexible; Pay attention not only to listen to the opinions and suggestions of the audited entity, but also to convince people with facts. Don't always label yourself as violating the law and discipline and force the audited entity to obey. It is necessary to establish regular communication mechanism, consultation mechanism and integration mechanism, and "often visit the audited unit" to help the audited unit solve problems, study countermeasures and strengthen management, so that the audited unit can feel that the audit is a partner, a good friend and a good doctor. Of course, when the immune function of the audited unit can't keep healthy, we can't sit idly by and neglect our duties when there are major violations of law and discipline. We should also be duty-bound to find fault, treat diseases and operate to ensure the long-term stability of the audited units. Advocating and building a healthy and harmonious interpersonal relationship within audit institutions is the radiation and extension of building a new relationship between audit and audited, and it is also the externalization of a healthy and civilized audit humanistic environment. You know, a person who lacks tolerance and love, demands others, pursues vulgar relations and lacks communication skills is difficult to gain popularity, communicate with others and cooperate with others. While establishing a good relationship with the audited entity, we can't ignore the construction of internal interpersonal relationships. It is necessary to establish the core values of audit institutions, guide and motivate auditors to create value for improving the financial management level of the whole society and making good use of taxpayers' money. It is necessary to establish a healthy, pure and fair competitive homosexual relationship around work and service. It is necessary to create an atmosphere of unity, friendship, mutual assistance and cooperation, harmony and warmth, so that auditors can feel the warmth and care of the auditing family, and at the same time introduce traditional virtues such as being kind to others, being helpful and not forgetting personal interests. It is necessary to strengthen social etiquette training, carry out work around people's needs, and improve auditors' external coordination ability and problem-solving ability. It is gratifying that some grass-roots audit institutions have also noticed the importance and necessity of this problem and are making efforts to improve this situation. A good, relaxed and harmonious relationship between audit and audited is taking shape. Under this relationship, the audit environment has been optimized, and the audit institutions are not afraid of losing votes due to supervision, and the audit efficiency and effect have been significantly improved. The auditee welcomes the audit, looks forward to the audit, actively cooperates, standardizes management, and the tug-of-war that has been tried and tested disappears, and finally realizes mutual benefit. If so, the beautiful vision of humanistic audit and harmonious audit will be just around the corner. (Author: Li Weimin Border National Day, Tak-Chi Lee, Yancheng Audit Bureau, Jiangsu Province)