会计稽核

文摘：详尽介绍了新形势下会计稽核工作的作用和内容，提出了加强会计稽核工作的对策。

Abstract : this paper introduces in detail the functions and contents of the audit for accountant and puts forward some countermeasures for strengtheing the audit work .

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。

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 .

商业银行内部控制制度的重点是风险控制，主要由管理控制、会计控制和稽核控制组成。

The emphasis of internal control system in commercial bank is risk control , which is composed of management control , accounting control and auditing control .

为提高地质事业单位会计信息质量，应从五个方面入手，即推进会计电算化工作，加强财会管理制度建设，改革会计人员管理体制，加强会计稽核工作，最大限度地抑制会计信息不对称。

Reforming the management system for accountant ; enhancing accounting check work ; and maximally restraining dissymmetry of accounting information .