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随着生产经营过程逐渐复杂化和生产规模的日益社会化,劳动占有、劳动消耗和劳动成果的种类不断增多,人们之间的经济往来也日益频繁,计会不仅从生产职能的附带部分分离出来,而且其重要性也越来越明显了。随着会计对生产经营活动的经济往来的记载,为了证明这一记载本身的真实性、正确性、及时性和完整性,就需要加以审查,因此,不仅是有了会计,而且还要对会计进行宙查稽核,以防止工作错误和舞弊的发生,从而就产生了审计。所以从二者的起源可知:(1)会计是随生产的发展而产生,而审计则是随会计的产生而出现,并随会计的发展而发展。(2)审计不是会计
As the process of production and operation becomes more and more complicated and the socialization of the scale of production increases, the types of labor possession, labor consumption and labor are increasing, and the economic interaction among people is becoming more frequent. The accounting is not only separated from the incidental part of the production function , But its importance is more and more obvious. As accounting records of the economic activities of production and business activities, in order to prove the authenticity of the record itself, correctness, timeliness and completeness need to be reviewed, therefore, not only with the accounting, but also accounting Overseer audit to prevent work errors and fraud, resulting in the audit. So from the origin of the two we can see: (1) Accounting is generated with the development of production, while audit appears with the emergence of accounting, and with the development of accounting development. (2) Auditing is not accounting