企业财务会计与审计存在血缘关系,它们一个产生并输出会计信息,另一个对这些会计信息进行审查,以验证这些信息的真实与公允。另一方面,审计又与企业财务会计在目的、方法、职能及对外承担的责任等方面存在区别。审计是从第三者的角度对财务活动进行的再监督。其实,任何单位内部 Corporate financial accounting and auditing have a blood relationship, one of them generates and outputs accounting information, and the other reviews these accounting information to verify the truth and fairness of such information. On the other hand, there are differences between auditing and corporate finance accounting in the aspects of purpose, method, function and responsibility of foreign affairs. Auditing is the re-supervision of financial activities from a third-party perspective. In fact, any unit inside