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公证审计,是指社会审计组织根据国家的有关法令,条例、规章制度,所从事的查帐和验证等审计业务。它不仅适用于审查企业的财务状况和经营成果,也适用于审查评价会计人员在工作期间的功过得失。笔者认为,对会计人员进行审计监督,应据其工作情况建立审计档案。目前一般采用离岗审计,即在会计人员离开工作岗位时进行一次性审计。这一方法对在岗会计人员很难起到帮助和促进作用。而定期的公证审计却能帮助及时发现工作中的问题、及早纠正错误,并有效地堵塞财务收支的漏洞。
Notarized audit refers to the social audit organizations in accordance with the relevant state laws and ordinances, regulations, rules and regulations, engaged in audit and verification audit business. It is not only suitable for reviewing the financial status and operating results of an enterprise, but also for reviewing and assessing the merits and demerits of accountants during their work. In my opinion, the auditing of accounting personnel should be based on their work to establish an audit file. At present, the audit is usually conducted on off-duty basis, that is, a one-time audit is performed when accountants leave their jobs. This method is very difficult for on-duty accountants to help and promote role. Regularly notarized audits, on the other hand, can help detect problems in their work, rectify mistakes as early as possible, and effectively block loopholes in their financial revenues and expenditures.