对市级供电公司会计稽核工作的思考

The Ponder of City Level Electric Power Company′s Accountant Audit

会计稽核是会计工作的重要内容,也是规范会计行为、提高会计资料质量的重要保证。本文对会计稽核涵义、稽核工作特点、稽核人员权限、稽核的主要内容、稽核项目的质量控制和会计稽核工作今后的发展方向等内容进行了阐述和探讨。

The audit of accountant is the important content in accountancy, which is also the important guarantee to standardize the accountant behavior and enhance the accountant＇s material quality. This article discusses the implication of accountant audit, the characteristic of audit work, the audit personnel jurisdiction, the audit＇s primary contact, the audit project quality control and accountant audit contents, and so on. This article also expatiates and discusses the investigation work about next development direction.