众所周知,审计工作离不开查账。查账,是指根据会计凭证、会计账簿、会计报表等资料,结合计划、统计和其他经济活动的业务资料,对从事生产经营活动或从事经济管理工作的单位经济业务的合法性和合理性,会计核算资料的真实性和可靠性,以及财务、会计制度和财经纪律的执行、遵守情况等进行的审查。检查有定期检查和不定期检查;按照检查的范围,有全面检查和局部检查。只有通过查账,才能确定 As we all know, auditing can not be separated from checking accounts. The audit refers to the lawfulness and rationality of the economic operation of the unit engaged in the production and business activities or engaged in the economic management according to the business documents of the plan, statistics and other economic activities according to the accounting vouchers, accounting books, accounting statements and other materials, and the accounting The authenticity and reliability of accounting information, and the review of the implementation of financial and accounting systems and financial discipline, and compliance with these standards. There are regular inspections and irregular inspections; in accordance with the scope of inspection, there is a comprehensive inspection and partial inspection. Only by checking accounts, can be determined