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对一个企业的帐目进行审查,在香港通常叫做核数,在学术上叫做审计。它是用近代会计知识科学管理企业一项十分重要的工作。它主要是对企业的会计帐目与会计讯息达到证实功能的目的,以满足投资者、企业管理阶层以及委托审计单位等各方面的需要。一个企业是否实行严格的核数制度往往成为它是否实行现代会计科学管理企业的重要标志之一。审计工作是会计工作的发展与继续,但后者又担负其独特的任务。在香港,核数师的意见是甚受政府、投资者和企业高级管理阶层的重视与信任的。例如香港政府、公司和商店一般都附有核数师的意见书进行报税、缴税和核税。为
A review of an enterprise’s accounts is commonly called auditing in Hong Kong and auditing academically. It is a very important task to scientifically manage the enterprise with modern accounting knowledge. It is mainly for corporate accounting and accounting information to achieve the purpose of confirming the function to meet the needs of investors, business management and commissioned audit units and other needs. Whether a firm implements a strict auditing system often becomes one of the most important symbols of whether or not it implements modern accounting science management enterprises. Audit work is the development and continuation of accounting work, but the latter also shoulders its unique task. In Hong Kong, the opinions of the auditors are highly valued and trusted by the senior management of the government, investors and enterprises. For example, the Hong Kong government, companies and shops are generally accompanied by an auditor’s statement of income taxation, taxation and taxation. for