随着社会经济的不断发展,会计审计对现代企业的发展起着越来越重要的作用。加强对企业对会计审计工作的重视能够帮助企业更好的实现企业内部控制,完善企业相关的管理,还能够为企业决策提供有力的依据,实现企业经济收益的提高。然而,目前我国现代企业在会计审计制度等方面还存在着较为严重的几点问题,使得企业的管理体系存在明显漏洞,阻碍企业的发展。为了改变企业现状,各企业必须要就会计审计工作中出现的问题进行具体分 With the continuous development of social economy, accounting auditing plays an increasingly important role in the development of modern enterprises. Strengthening the emphasis on the accounting audit of enterprises can help enterprises to better realize the internal control of the enterprise, improve the related management of the enterprise, and also provide a strong basis for the enterprise’s decision-making and realize the improvement of the enterprise’s economic benefits. However, there are still some serious problems in the modern enterprise accounting audit system in our country, which makes the management system of enterprises have obvious loopholes and hinder the development of enterprises. In order to change the status quo of the enterprise, all enterprises must make concrete points on the problems that appear in the accounting and auditing work