会计帐目中的任何大小错误,都将影响会计记录结果的正确性和真实性,甚至影响到借贷平衡关系,使帐目无法结算下去。另一方面,帐目中的错误,又是很难绝对消灭的。所以在审计过程中,对错误问题,必须尽一切努力进行查明、纠正和清除。会计帐目中存在的错误,归纳起来不外乎以下两大类:一、原理上的错误原理上的错误,即出现违 Any size errors in the accounting records will affect the correctness and authenticity of the accounting records, and even affect the balance of lending so that the accounts can not be settled. On the other hand, the errors in the accounts can hardly be absolutely eliminated. Therefore, in the process of auditing, we must make every effort to identify, correct and eliminate the wrong issues. Errors in accounting books, summed up in nothing more than the following two categories: First, the principle of error The principle of error, that is,