自从1963年《会计原理》问世以来,“三会论”(会计核算、会计分析、会计检查)以及“五帐说”(记帐、算帐、报帐、用帐、查帐)也就在我国会计界广为流传。今日“会”、“审”之间若干争议,与此确有很大关系。这也是导致有些人误把审计当作会计的一部分,把查帐(即会计检查)纳入会计方法体系的一个重要原因,造成一些不应有的概念混乱。 Since the advent of the “Accounting Principles” in 1963, the “Three wills” (accounting, accounting analysis, accounting examination) and “five accounts” (accounting, accounting, accounting, accounting, accounting) Our accounting profession is widely circulated. There are indeed a lot of controversies between today’s “meeting” and “trial”. This is also an important reason that led some people mistakenly consider auditing as part of accounting and to include auditing (ie, accounting inspection) in accounting systems, resulting in some unfortunate conceptual confusion.