会计集中核算对审计的影响及对策

The Influence of Accountant Concentrated Accounting on Audit and Its countermeasures

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。面对会计集中核算制带来的影响,审计工作应积极改变工作模式,采取切实可行的办法,充分发挥审计的职能作用。

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. In order to reduce the negative influence of accountant concentrated accounting, audit work should be more positive in changing its work patterns, taking practical measures to fully develop its function.