论文部分内容阅读
“以铜为鉴,可正衣寇;以古为鉴,可知兴替;以人为鉴,可明得失。”作为市场经济监督和管理的重要手段——会计与审计,如一面镜子的两面,两者之间既相互区别又相互联系,两者相辅相成,互相监督。在企业的工作中,通过审计可以有效的纠正和防止作弊,有助于保障会计人员的业务质量和数量,使得会计制度得到有效的改善;通过审核,审计人员也能发现自己的不足与缺陷,最终达到提升自我的目的。所以说,会计和审计是一个镜子的两面,两者共同进步、共同发展,为企业发展贡献自己的力量。
“Take copper as a mirror, can be positive clothing Kou; learn from ancient times, we can see the rise and fall; people learn from, can gain and lose. ” As an important means of market economy supervision and management - accounting and auditing, such as a mirror On both sides, the two are distinguished from each other and connected with each other, and the two are mutually reinforcing and supervise each other. In the work of the enterprise, the audit can effectively correct and prevent cheating, help to ensure the quality and quantity of the accountants’ business and make the accounting system be effectively improved. Through auditing, auditors can also find their own shortcomings and deficiencies, Ultimately achieve self-improvement purposes. Therefore, accounting and auditing are two sides of a mirror. Both of them make common progress and common development and contribute their own strength to the development of the enterprise.