审计署委托中央广播电视大学主办的审计专业,在学完《审计学概论》(以下简称《概论》)以后,本学期要学习《财务审计》这门课程。这门课程也是审计专业必修课之一。学习本课程的目的是:在掌握审计的基本理论、基本知识和基本技能的基础上,进一步学习国民经济各主要部门所属企、事业单位财务审计的理论、方法和程序,为学习专业审计和从事财务审计工作奠定理论基础。 Audit Commission commissioned by the Central Radio and Television University to host the audit profession, after completing the “Introduction to Audit” (hereinafter referred to as “Introduction”), this semester to learn the “financial audit” course. This course is also one of the required courses in the audit profession. The purpose of this course is to further study the theories, methods and procedures of financial auditing of enterprises and institutions affiliated to major departments of the national economy on the basis of mastering the basic theory, basic knowledge and basic skills of auditing. In order to learn professional auditing and engaging Financial audit laid the theoretical foundation.