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jing ji xiao yi shen ji yu cai wu shen ji de qu bie
Author(s): 
Pages: 34
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  经济效益审计财务审计被审单位财务收支事后审计审计形式审计证据审计内容经济活动审计方法;
Abstract: <正> 1.审计的具体目的不同。财务审计的目的是审查被审单位财务收支的真实、合法与合规,以查错防弊;而效益审计是审查被审单位经济活动的合理性、经济性和有效性,以促使经营管理的改进和提
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