通过对比我们发现会计审计同财务审计有许多共同之处。不可否认会计资料只是财务审计对象的现象,其所反映的财务收支情况及结果以及财经纪律遵守情况才是财务审计对象的本质。但是,恰恰是这个本质与会计审计亦有共同之处。(这里所说的会计是狭义的会计)这似乎使我们有这样的感觉:若要进行财务审计必须通过完全的会计审 By contrast we find that accounting auditing has much in common with financial auditing. It is undeniable that accounting information is only a phenomenon of financial auditing objects. The financial receipts and expenditures and their results as well as the compliance with financial and economic discipline are the essence of financial auditing objects. However, it is precisely this essence that also has something in common with accounting auditing. (Accounting here refers to the narrow sense of accounting) This seems to give us the impression that to conduct a financial audit must pass a complete accounting audit