外部審計概述:外部審計是指獨立於政府機關和企事業單位以外的國家審計機構

外部審計概述:
外部審計是指獨立於政府機關和企事業單位以外的國家審計機構所進行的審計,以及獨立執行業務會計師事務所接受委託進行的審計。外部審計實際上是對企業內部虛假、欺騙行為的一個重要而係統的檢查，因此起著鼓勵誠實的作用：由於知道外部審計不可避免地要進行，企業就會努力避免做那些在審計時可能會被髮現的不光彩的事。財政、銀行、稅務部門為了做好其本職工作,而對其管轄區各單位的業務(如稅利上繳和信貸資金使用情況等)所進行的檢查,不屬於審計,更談不上是外部審計,而只是經濟監督中的財政監督、稅務監督和信貸監督

結果 (英文) 2:

External Audit Overview:
External Audit refers to independent outside audit government agencies and enterprises conducted by the State Audit Institution, as well as an independent accounting firm to perform operations audited commissioned. External audit is actually a false internal, an important and fraud checking system and therefore plays a role to encourage honest: Knowing that the external audit is inevitable to carry out, companies will try to avoid doing that may be in audit shameful thing to be found. Finance, banking, tax authorities in order to do its job, and its business units jurisdictions (such as taxes paid and credits the use of funds, etc.) carried out checks, do not belong to the audit, let alone external audit , but only in the economic oversight of financial supervision, taxation supervision and oversight of credit

結果 (英文) 3:

The external audit is independent of the audit of the national audit institutions outside the government and enterprises and institutions, as well as the audit conducted by the independent business accounting firms. External auditing is an important and systematic examination of the false and deceptive behavior of the enterprise, so it plays an important role in encouraging honesty: because it is inevitable that the external audit will be carried out, the enterprise will try to avoid doing things that might be found in the audit. Finance, banking and tax departments in order to do their own work,For each unit the jurisdiction of the business (such as paid taxes and use of credit funds to check, etc.) do not belong to the audit, not to mention is the external audit, but economic supervision in financial supervision, supervision and supervision of tax credit.