关键词: 民主法治,近代,国家审计,审计会议,审计思想史

Abstract: The modern state auditing conference thought includes: such items as changes of the auditing laws and regulations and the internal management systems of auditing institutions, the rewards and punishments as well as the scheduling of the major auditors, the decisions of important auditing business, etc. are listed in the agenda; the auditing conference procedures provide the number of participants, the rule of majority, the escape clauses, and so on; the decisions of the meetings can be reconsidered and the results of the meetings should be open. Auditing meetings can reflect the idea of ??combining both internal supervising of auditing organs and external oversight, which can contribute to the achievement of democracy in auditing entities. The auditing conference procedure reflects the democratic ideas of the auditing procedures. Auditing conferences have a double impact on the cost of democracy and rule of law.

Key words: democracy and rule of law; modern; state audit; auditing meeting; history of auditing thought