审计工作中,对于错误的审查,不仅在财政财务收支审计和财经法纪审计中很重要,在经济效益审计中,由于会计资料不正确不真实,必然会影响经济效益的如实反映,所以也必须注意。作为一个审计工作人员,对于错误的审查能力,可说是基本功之一,必须熟悉和善于运用。错误在审计中有特定的含义。审计是要审查经济活动中的真实性,合法性、合理性、有效性及其反映的正确性,凡经济活动在书面资料尤其是会计资料上不是如实反映的,在审计上就称为错误或不 In the course of auditing, for the wrong examination, it is not only important in auditing financial revenue and expenditure and auditing financial laws and regulations, but also inaccurately reflecting the economic benefits due to incorrect accounting information in the auditing of economic benefits. Therefore, note. As an auditing staff member, one of the basic skills for mistaken censorship must be familiar and skillful to use. Errors have a specific meaning in auditing. Auditing is to examine the authenticity, legitimacy, rationality and validity of economic activities and the correctness of their reflection. Where an economic activity is not faithfully reflected in written information, especially accounting information, the audit is called an error or Do not