新企业会计准则下财务审计方法分析

Analysis of financial auditing methods under the new enterprise accounting standards

财务审计,是当代企业内部资源科学调节与规范化管理的主要方式,它具有基础性、关联性等特征。随着国内企业经营与发展态势逐步加强,企业财务审计方式也在随之发生着改变。为此,文章首先阐述了企业财务审计的内涵与结构,其次着重从审计前调查、审计中走访等方面,分析新企业会计准则下财务审计方法,最后还从人员能力提升等部分,分析企业财务审计方法实践条件,以达到明晰企业财务资源管理要点,不断进行企业内部资本协调规制与安排的目的。

Financial audit is the main method of scientific adjustment and standardized management of internal resources in contemporary enterprises.It has the characteristics of basicity and relevance.With the gradual strengthening of the operation and development of domestic enterprises,the methods of corporate financial auditing are also undergoing changes.To this end,this article first explains the connotation and structure of corporate financial auditing,and then focuses on the analysis of financial audit methods under the new corporate accounting standards from aspects such as pre-audit investigations and audit visits.Finally,it analyzes corporate financial affairs in terms of personnel capacity improvement.The practice conditions of audit methods are in order to clarify the key points of enterprise financial resource management and continuously carry out internal capital coordination regulations and arrangements.