企业财务审计

试论现代社会经济特征下的企业财务审计

Probe into Business Financial Audit under the Economic Features of Modern Society

现代企业财务审计是现代社会经济发展的必然产物。

Modern business financial audit is the inevitable product of the development of modern society economy .

目前现行的国有企业财务审计制度与社会主义市场经济体制的要求还不完全适应，资产运营管理和财务会计核算方面存在较多的问题。

At present , existing state-owned enterprise finance audit system has not been fully adapted to socialism market economy system , and also many problems have occurred in terms of asset management or financing checkup .

教学评估和企业财务报表审计的比较研究

A Comparative Study of Teaching Evaluation and Corporation Audit

A公司是全球知名的专业服务公司，是世界四大会计师事务所之一，为全球企业提供财务审计、税务、财务交易咨询和企业咨询等专业服务。

Company A is a well-known professional service organization ; it is one of the big four accounting companies . Its main services include accounting audit , tax , finance consulting and management consulting .

注册会计师及其供职的会计师事务所由于承担着对企业财务报表审计把关的职责，一直被称为经济监察者，也被视为真实准确财务信息走向社会的守门人。

Registered accountants and their firms carry out the audit examination of the financial statements of commercial enterprises and have always been viewed both as an " economic guard force " and a provider of true and fair economic message .

进入21世纪以来，全球资本市场的风险波动愈演愈烈，国内外时常发生上市公司财务丑闻事件，探究这些案件发生的原因，都反映出一个共同的问题：上市企业财务年报审计质量不过关。

Since twenty-first Century , the risk of fluctuations in the global capital market intensified , Domestic and foreign often occur listing Corporation financial scandal , explore the reasons for these cases , all reflect a common problem : listed companies financial report audit quality is not good .

本文从独立董事制度与管理层、企业业绩和财务审计、外部接管这三方面分析了独立董事制度存在的价值。

This article analysis it from three aspects , which is management , performance , audits and overtakes .

正如企业财务报表需要审计一样，企业也应建立一套确保诚信的制度。

Just as companies ' financial reports are audited , businesses should create a system to ensure probity .

求职意向：外企、三资或国内知名企业的财务、审计、内部控制经理或其它类似管理职位。

Application of positions : Financial manager , controller or other similar management positions in foreign enterprises , JV or well-known domestic company .

适用的审计工具，有助于切实有效地做好对中小企业、集团的财务审计工作。

The applicable audit tool help to audit and supervise the financial affairs for small and medium enterprises .

注册会计师的主要职责就是对企业的财务报表进行审计，增强财务报告的可信度。

The main duties of certified public accountants audit the financial statements is to enhance the credibility of financial reporting .

本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。

Particularly in the beginning of this century , a series of domestic and foreign famous business fraud and audit failure cases make accounting firms ' audit risk management become more exigent .

具有正确性、完整性、合法性和公允性的企业财务报表数据，对一国社会经济生活产生重要影响，加强对企业财务报表审计是现代经济健康、有序发展的必然要求。

Accuracy , completeness , legality , authenticity of corporate financial statements data has an important influence on the economic and social life of a country . It is a necessity to strengthen the auditing of corporate financial statements for a healthy and orderly development of modern economy .