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为了帮助同学们复习好这门课程,提纲挈领地概括一下复习内容,指出应注意的问题,是非常必要的。下面按五个部分内容简要地阐明应掌握的重点和应注意的问题。 一、财务审计的一般理论 (一)第一章 概论 财务审计基本上属于传统的审计,要明确财务审计产生和发展的简史,首先要了解审计产生和发展的简史。财产所有者与经营者的分离,是审计产生的重要条件。在社会主义有计划的商品经济不断发展,各种承包经营责任制不断完善的条件下,两权分离更为突出,因而财务审计也将日益显得重
In order to help students review this course, outline the general outline of the review content, pointing out the issues that should be noticed, it is very necessary. The following five parts briefly explain the key points to be aware of and should pay attention to. First, the general theory of financial audit (A) Chapter One Overview Financial audit basically belongs to the traditional audit, to clear the financial audit generation and development of a brief history, we must first understand the audit of the emergence and development of a brief history. The separation of property owners and managers is an important condition for auditing. With the continuous development of the socialist planned commodity economy and the continual improvement of various contracting management responsibility systems, the separation of the two rights becomes more prominent and the financial audit will also become increasingly heavy