在讲成本审计之前,要先知道什么是审计。关于审计的定义,目前大体上可分为两种意见,一种是狭义的审计,是对会计所反映的经济活动进行监督的一种方法。另一种是从广义上讲的审计,是对一切工作的审查。我们这里讲的成本审计,是从狭义的意义上来理解审计的,就是对工业企业的产品成本进行的检查。其目的是<1>审核各项生产费用支出是否遵守国家规定的财经政策、法令和制度;<2>审核产品成本的计算是否准确,会计处理是否正确,成本报表是否反映实际情况;<3>审核在产品的实际存量是否正确。 Before we talk about cost audits, we must first know what is auditing. The definition of auditing, at present, can be divided into two kinds of opinions in general, one is a narrow audit, accounting supervision of economic activity as a way to monitor. The other is the audit in a broad sense, a review of all work. The cost audit we are talking about here is to audit in a narrow sense and to examine the product cost of industrial enterprises. The purpose of the audit is to <1> verify whether the expenditure of production expenses complies with the financial policies, decrees and regulations stipulated by the government; <2> examine whether the calculation of the product cost is accurate, whether the accounting treatment is correct and whether the cost statements reflect the actual situation; <3> Check the actual stock of products is correct.