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会计共享服务是把公司或集团成员单位共有的、重复的一些会计职能分离出来,合并到一个独立的会计共享服务中心,采用内部市场化的运作模式。会计外包是指企业通过合同或协议的形式,将全部或部分会计业务委托给专业机构执行,是一种彻底的外部市场化运作模式。二者都改变了会计的组织结构,使得对被审计单位进行符合性测试的边界被模糊化;对被审计单位进行实质性测试的边界和难度扩大;增加了辨别和区分会计责任的难度。这些新的会计管理模式给审计提出了新的挑战。
The accounting sharing service separates some accounting functions that are common to the company or group member units and duplicates to an independent accounting shared service center and adopts an internal marketization mode of operation. Accounting outsourcing refers to the business through the contract or agreement in the form of all or part of the accounting business entrusted to the implementation of professional agencies, is a complete external market-oriented mode of operation. Both have changed the organizational structure of accounting, obscuring the boundaries of compliance audits of audited entities, expanding the boundaries of substantive testing of audited entities and increasing the difficulty of identifying and differentiating accounting responsibilities. These new accounting management models present new challenges to auditing.