论行政事业单位固定资产审计

On the Fixed Assets Audit of Administrative Institution

固定资产审计,是行政事业单位财政、财务收支审计的一项重要内容,审计的目标是固定资产入账的真实性、完整性和合法、合规性。

The fixed asset audit is an important content of financial audit and financial revenues audit of administrative institutions,audit objective is the authenticity,integrity,legality,and compliance for accounting fixed assets.