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审计就是审核会计资料的正确性、完整性和合法性,从而检查财务收支的正确性和合法性。而会计监督,是通过会计资料,按照规定的标准,对经济活动的指导、控制和检查,促进经济事业的发展。会计临督与审计既有区别又有联系。会计监督与审计的区别,主要表现在: 1.对象不同。会计监督的对象是资金运动。资金运动在日常工作中表现为经济活动。会计监督是直接地对资金运动(经济活动)的监察与督促。审计的对象是会计资料,是以查帐为中心的对会计工作的检查。审计是
The audit is to verify the correctness, completeness and validity of the accounting information so as to check the correctness and legality of the financial revenue and expenditure. The accounting supervision, through accounting information, in accordance with the prescribed standards, the guidance of economic activities, control and inspection, and promote economic development. Provisional accounting and auditing both the distinction and contact. Accounting supervision and audit of the difference, mainly in: 1. Different objects. Accounting supervision is the object of capital movement. Capital movements appear to be economic activities in their daily work. Accounting supervision is a direct monitoring of the fund movement (economic activity) and supervision. The object of audit is accounting information, which is based on audit checking accounting work. Audit is