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经济越发展,会计越重要,而随着会计的发展,审计的作用越来越不可忽视。如何正确处理会计、审计二者之间的关系,历来是我国理论界讨论的热点。本文简述了财务会计活动与审计活动的工作内容,会计人员和审计人员的工作关系,指出了会计活动与审计活动的联系,对二者角色的区别进行了分析,最后基于角色分析提出了如何加强审计活动的建议。
The more economic growth, accounting, the more important, and with the development of accounting, the role of audit more and more can not be ignored. How to correctly handle the relationship between accounting and auditing has always been a hot topic discussed by theorists in our country. This article outlines the work of financial accounting activities and audit activities, the working relationship between accountants and auditors, points out the relationship between accounting activities and audit activities, and analyzes the differences between the two roles. Finally, based on the analysis of roles, Recommendations to enhance audit activity.