如何正确处理财务、审计二者之间的关系,历来是我国理论界讨论的热点。随着审计的恢复与发展,为解决会计处理中的弄虚作假,人们寄希望于审计人员发挥监督作用。但现实却并不尽人意,迫使我们不得不重新审视、理顺财务与审计的关系,以便更好的开展财务审计工作。 How to deal with the relationship between finance and audit correctly has always been a hot topic discussed by our country’s theorists. With the recovery and development of auditing, in order to solve the fraud in accounting treatment, people hope that auditors will play a supervisory role. However, the reality is not satisfactory, forcing us to re-examine and straighten out the relationship between finance and auditing in order to better carry out financial audits.