Audit uses special methods to inspect and supervise the authenticity, correctness, compliance, legality and efficiency of the audited entity's finance, financial revenue and expenditure, business management activities and related materials, evaluate economic responsibility and verify economic business, which is an independent economic supervision activity to safeguard financial law and discipline, improve business management and improve economic efficiency.
Accounting study should master the basic theories and knowledge of accounting, management and economics: master accounting analysis methods, be familiar with relevant accounting laws and regulations at home and abroad and international practices, and have strong accounting practice operation ability and ability to solve practical problems in work; Understand the theoretical frontier and development trend of this subject, and have good professional ethics.
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The relationship between audit and accounting;
Auditing and accounting are two different but related social activities. The relationship between audit and accounting is mainly manifested in the following aspects: the main object of audit is accounting data and its financial and financial revenue and expenditure activities. Accounting information is the premise and foundation of audit.
Accounting activity is an important part of economic management activities, and accounting activity itself is the main object of audit supervision. "Listen to its accounting" in ancient China and "listen to its hearing" in western countries all mean to check accounting, and checking accounting data is only a means and method of auditing.
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