事中审计

转变审计观念，首先加强审计宣传，树立绩效审计观念，其次创新审计技术和审计方法，提高绩效审计效率，再次从事后审计为主向事前、事中审计为主转变。

Strengthening of audit information to establish the concept of performance audit , Innovative audit techniques and audit methods to improve the efficiency of performance audit . After engaging in the main to the prior audit , a matter mainly of changes in audit .

应建立事前、事中、事后审计相结合的内部审计监督与评价体系，促进内部审计规范化、制度化。

An internal evaluating and supervising system should be established for the audit throughout the whole process so as to standardize and systematize our internal audit .

加强应收账款的事前、事中、事后内部审计，降低、化解、减少应收账款风险，提高防范销售风险能力。

The author shows us how to strengthen internal audit of accounts receivable to prevent sales risk .

完善财务控制重点是建立以预算控制为重点的事前控制、以财务制度、集团财务结算中心、财务总监委派为重点的事中控制、以审计监督为重点的事后控制的一体化控制体系。

The keystone of consummating the enterprise 's financial system is building the integrative controlling system , including beforehand controlling which emphasis is budget controlling , process controlling which emphasis are financial system , financial balance center and financial majordomo system , afterwards controlling which emphasis is audit intendance .