本文试图从会计集中核算制自身的弊端以及对审计的影响和审计应采取的对策三个方面分析现行审计制度存在的不足。
This article tries to analyse the disadvantages of the present audit system by pointing out the disadvantages of accountant concentrated accounting system and its influence on audit as well as the countermeasures that audit should take .
弊端审计