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Relationship Between Auditing, Auditing And Auditing

2010/12/20 13:46:00 33

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Audit Of Audit Of Accounts

The relationship between auditing and auditing is very strong.

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Auditing is an important means of auditing. Auditing is an important part of auditing technology.

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Many auditing projects find clues through auditing methods to expose problems.

Therefore, auditing is inseparable from auditing, but there are differences between auditing and auditing.

First of all, audit accounts are different from audit subjects.

The main body of audit is an independent professional. He must be detached from his position. He is the third party who has no interest with the client and the investigated object. He has independence and authority. The audit accounts are different. It can be executed by the accountants, auditors, or financial supervision organizations, such as finance, taxation and banks. They are restricted by the professional nature of their activities, and can not be detached as auditors, so their independence and authority are poor.

Secondly, the scope of auditing and auditing is different. Auditing is a comprehensive examination of the economic activities of the units under examination. It includes not only accounting books and vouchers, but also the establishment of internal control systems and division of labor among enterprises.

Thirdly, the role of audit and audit is different.

Audit not only reflects the truthfulness, legality, validity and feasibility of economic activities, but also confirms the economic activities and economic benefits of the units being audited. Through checking accounts, it can verify the authenticity and legality of the accounting information of the audited units, promote the establishment of a good internal control mechanism, strengthen the basic accounting work and maintain financial discipline.

Auditing is mainly carried out within the enterprise or within the system.

Correct the incorrect place by checking the accounting books.

Auditing can ensure the completeness and correctness of accounting books of enterprises, so that fewer errors can be found in audit and audit units outside the enterprise or system.

Auditing is usually done by checking accounts, finding problems through checking accounts and solving them in time.

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However, audits can be performed by both internal staff and external personnel, but it is not as timely and convenient for external personnel to find out problems by checking accounts than internal audits.

After checking accounts, external auditing usually writes audit reports, concretely describes audit results, objectively urges enterprises to execute them, and the problems found in auditing are only required to be promptly notified to the relevant personnel to carry out their execution without issuing reports.