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财务监督是国有企业外派监事会进行监督检查的核心内容,在监事会工作中具有其重要性和独特性,与会计师事务所审计是有所区别的。在新形势下,不断深化对财务监督的理解和认识,探索加强财务监督的新举措,对于开创监事会工作新局面具有重要意义。一、外派监事会财务监督检查与会计师事务所审计的区别(一)工作角度不同注册会计师审计是从中介机构角度对被审计单位财务报告进行鉴证,对会计报表的合法性、公允性和一贯性发表审计意见;外派监事会
Financial supervision is the core content of supervision and inspection of state-owned enterprise dispatched supervisory board. It has its own importance and uniqueness in the work of the board of supervisors. It differs from the audit of the certified public accountants. Under the new situation, deepening the understanding and understanding of financial supervision and exploring new measures to strengthen financial supervision are of great significance in creating a new situation for the work of the board of supervisors. First, the dispatch of supervisory board of the financial supervision and inspection of accounting firms and the difference (A) different perspectives Certified Public Accountant audits from the perspective of intermediary agencies to verify the financial report of the audited units of the accounting statements of the legitimacy, fairness and consistency Delivering audit opinions; dispatching board of supervisors