企业损益是指企业的经营成果,它有亏损和盈利两种情况,所以一般称为损益。对企业损益真实性、合法性的审计是财务收支审计和经济责任审计中的重要内容。首先我们要了解被审计单位的经营状况,是盈利单位还是亏损单位,完成经营目标有无困难。一般规律盈利单位或完成经营目标没有 Enterprise profit and loss refers to the operating results of an enterprise, which has two kinds of losses and profits, so it is generally called profit or loss. Auditing of the authenticity and legality of the profit and loss of an enterprise is an important part of the financial revenue and expenditure audit and the economic responsibility audit. First of all, we need to understand the operating status of the audited entity is a profit unit or a loss unit, the completion of business objectives with or without difficulties. General rule of profit units or to complete the business goal not