摘要
会计审核是一个会计业务岗位,又是一项单位内部会计管理制度,是保证会计业务真实、合法、合理、完整、正确和及时的基础。本文从会计审核的依据、内容、种类、人员要求等方面阐述会计审核制度建设应具备的基本内容。
Accounting audit is a post in accounting business,and also an internal accounting administrative system of a work unit.It is a basis for ensuring the truthfulness,legality,reasonableness,completeness,correctness as well as immediacy of the accounting business.The basic content of the construction of the accounting audit system is expounded from such perspectives as the grounds,content,variety and personnel of the accounting audit.
出处
《咸阳师范学院学报》
2013年第2期110-113,共4页
Journal of Xianyang Normal University
关键词
会计审核
会计监督
会计控制
accounting audit
accounting supervision
accounting control
