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社会主义审计的概念
会计之友, 1987 (1), p.39-40
ISSN: 1004-5937
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Title:
社会主义审计的概念
Author:
李国盛
Subjects:
现代审计
;
审计学
;
资金运动
;
audit
;
审计对象
;
生产经营规模
;
公认会计原则
;
审计报告
;
审计标准
;
资金利润率
Is Part Of:
会计之友, 1987 (1), p.39-40
Description:
<正> 要明确社会主义审计的概念,首先应当重点研究以下几个问题:①什么是审,什么是计,②审什么,计什么,即审计的对象;③谁去审计;④审计的标准;⑤审计不是审计学;⑥审计(工作)的性质;⑦审计的目的。一、什么是审,什么是计根据传统审计的观点,审是审查,计是会计。审计就是审会计,也就是对会计帐目进行逐笔查核,以防止和发现差错及舞弊,即所谓细查(detaileb audit) 随着生产力的发展,出现了现代审计。
Language:
Chinese
Identifier:
ISSN: 1004-5937
Source:
National Social Sciences Database (China)
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