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审计和财务作为企业的职能部门,二者之间既是监督和被监督、审计和被审计的关系,又存在着相互促进和相互提高的作用,如何在经济管理活动中把握关键环节,有的放矢地对经济活动进行监督,有效地开展内部审计,从而达到规范企业管理、防控风险的目的,是企业内审工作者应该注重的课题。下面笔者从二者之间的关系谈谈以审计的视角从事财务,用财务的知识完善审计。
Auditing and finance are the functional departments of an enterprise. The relationship between the two is not only the relationship between supervision and oversight, auditing and being audited, but also the mutual promotion and mutual promotion. How to grasp the key links in economic management activities, To supervise economic activities and carry out internal audit effectively, so as to achieve the purpose of standardizing enterprise management and preventing and controlling risks, it should be the subject that enterprise internal auditors should pay attention to. The following author from the relationship between the two talk about the audit perspective to engage in finance, with financial knowledge to improve the audit.