1、摆渡论文网（）-专业留学生作业辅导中心经济学paper写作-Enterprise accounting audit problemsAs can be seen from the above analysis, with the continuous development of the market economy, large and small enterprises are constantly showing a trend of increasing in size or number, which leads to more and more problems in enterprise management. The importance of enterprise accounting audit work is also increasingly prominent. However, compared with the national economic development, the accounting and auditing work still lag
2、s behind the development speed and system improvement. There are many problems in the accounting audit, which lead to the actual enterprise development can not reach the expected effect, and it is not conducive to the benign development of enterprises. In addition, in the enterprise accounting audit, because the enterprise will not pay enough attention to the accounting audit, audit principal professional level is not high, there are many problems.Enterprise accounting audit should be the manage
3、ment of the enterprise in accordance with their own management obligations, internal management of self-discipline, is to achieve enterprise supervision of the tool, so, must have an effective accounting audit management system. However, in practice, many enterprises do not pay attention to the internal audit of enterprises, nor do they effectively combine it with the enterprise management, which makes the enterprise audit relatively weak, and does not form the correct function in the actual ent
4、erprise management. Even if there is a clear internal audit, the audit content and methods have some limitations. Closely around the prevention and error correction, can not achieve the expected management accounting audit management objectives.In the enterprise structure planning, the internal audit department is often defined as an important functional department of the enterprise, and is composed of professional personnel under the direct command of the leadership. As a result, leaders have m
5、ore say in the transfer and promotion of audit personnel. Audit departments cannot exercise their functions independently in a real sense, let alone restrain the behavior of the companys management. Therefore, in this case, the status of the audit department can not be clear, which makes the accounting audit work of the unit is still considered very binding.It can also be seen from the above analysis that the efficiency and quality of internal audit are not high. The most important is that the i
6、nternal audit unit lacks independence and authority in the whole enterprise, which is easily controlled by the companys management. In order to completely change this kind of problem, the enterprise must set up the corresponding organization, through the participation of authority personnel to enhance the status and importance of the internal enterprise audit department. In addition, through the creation of a new management mode to restrain the behavior of the management, as far as possible to d
7、o a good job in the audit department is not subject to the management constraints, able to operate independently from the perspective of the enterprise. In order to ensure the independence of the audit department on the basis of the ability to effectively play its authority.In the formulation of the audit management system, first of all, we must have a comprehensive understanding and clarity of its audit content, and pay enough attention to the importance of audit in the development of enterpris
8、es. The internal audit cannot play its due role because the audit is formalistic. At the same time, to expand the scope of audit, to involve the companys business, upper management and the development of the entire enterprise supervision and review, to ensure that the full play of the role of design. Finally, to do a good job in the core of audit management, the audit department and individuals should have good self-discipline, adhere to the principle of impartiality, according to the system to
9、audit, to ensure that the development of enterprises can be reasonable and effective audit, so as to prepare for the development of enterprises.Ultimately, the audit work should be led by the auditors. Therefore, enterprises must pay attention to the comprehensive level of accounting and auditing practitioners. From the strict selection and recruitment of talents to the special personnel training of in-service personnel, they should ensure that auditors should constantly enrich their relevant work experience on the basis of mastering basic theories and knowledge. And through regular professional and technical training and assessment to ensure that the audit proficiency and solid theoretical knowledge. From the talent quality to obtain the internal enterprise accounting audit quality improvement.In a word, under the current development mode of market economy, the accounting and auditing work of enterprises plays a very important role in t
《经济学paper写作--Enterprise accounting audit problems》由会员0**分享，可在线阅读，更多相关《经济学paper写作--Enterprise accounting audit problems》请在金锄头文库上搜索。
