会计审计工作直接关系着企业的经济效益和监督管理,然而在现代的企业中却出现审计机构缺乏相对独立性,审计手段落后,体系不健全,审计人员技能素质低等问题。为了更好的实行企业管理,增加企业经济效益,审计人员要学会运用现代审计方法进行审计,同时将审计部门独立出来,建立健全的会计审计体系,以保证现代企业的有序运行,在审计人员的选拔上要注重其对专业知识技能的掌握和运用。 Accounting auditing work is directly related to the economic efficiency and supervision and management of enterprises. However, in modern enterprises, there is a lack of relative independence of audit institutions, laggard auditing instruments, unsound systems and low quality of auditors. In order to better implement enterprise management and increase the economic benefits of enterprises, auditors should learn to use modern auditing methods to conduct audits, and at the same time separate the auditing departments and establish a sound accounting auditing system so as to ensure the orderly operation of modern enterprises. When auditors The selection should pay attention to their mastery and use of professional knowledge and skills.