Taking copper as a mirror can be a teacher; Taking history as a mirror, we can know the rise and fall; Learn from others, and you will know the gains and losses. Accounting and auditing, as important means of market economy supervision and management, are like two sides of a mirror, which are different and related, and they complement each other and supervise each other. In enterprise work, audit can effectively correct and prevent fraud, help to ensure the quality and quantity of accounting personnel, and effectively improve the accounting system; Through auditing, auditors can also find their own shortcomings and defects, and finally achieve the goal of self-improvement. Therefore, accounting and auditing are two sides of a mirror. The two make progress and development together, and contribute to the development of enterprises.
With the continuous progress and development of socialist market economy, the development scale of Chinese enterprises is getting larger and larger, and the daily management of enterprises is becoming more and more complicated. Internal audit is increasingly regarded as an important part of internal control management activities by enterprises. The combination of internal audit and accounting supervision can effectively ensure the authenticity and validity of enterprise accounting information, effectively improve the accuracy of accounting, and ultimately help to maximize the economic benefits of enterprises. In order to give full play to their effectiveness, the first thing to do is to correctly understand the relationship between them. Below we will make a comprehensive analysis of the relationship between them.
First, the role and function of enterprise accounting and internal audit
(A) the role and function of enterprise accounting
Accounting has two main functions in enterprises: one is the reaction function, that is, using professional techniques and methods to comprehensively, systematically, comprehensively and continuously confirm, record, measure and report the capital operation of enterprises, and provide reliable and useful information for enterprise decision-making; The second is the supervision function, that is, using relevant accounting information to review and control the rationality and legality of enterprise activities and accounting, strengthen internal management and realize the financial objectives of enterprises.
The role of enterprise accounting is mainly reflected in providing corresponding perfect data for enterprise managers and providing sufficient information support for major decisions of investors and stakeholders.
(B) the role and function of internal audit
Audit, in essence, means that the internal auditors of an enterprise review and evaluate the legality, compliance and reliability of their own financial information from the perspective of the enterprise itself, and put forward feasible suggestions for improvement. Therefore, its function is the synthesis of supervision and evaluation, but it may also change accordingly with the development and reform of the enterprise. Internal audit is of great significance, which is not only conducive to supervising the accounting system and accounting of enterprises, but also conducive to checking and evaluating the efficiency of internal control system and management, so as to find problems, fill gaps, improve enterprise management and realize the financial objectives of enterprises as soon as possible.
Second, the relationship between enterprise accounting and internal audit
(1) contact information
In origin, the two are similar. Enterprise accounting is the product of the development of market economy to a certain extent. Audit is a means of supervision for managers by owners and an inspection and supervision for managers to perform their duties under the background of separation of property ownership and management rights. The first step of audit is to use financial information to conduct relevant review, analyze the quality and level of accounting and the relevant responsibilities of managers. Therefore, accounting is the foundation and auditing is the development. Only comprehensive and reliable accounting information can ensure the normal audit work and audit can ensure and improve the quality of accounting information.
There are many similarities between enterprise accounting and internal audit. First of all, both of them are fundamentally a management activity of enterprises; Secondly, some of their functions overlap. For enterprises, accounting focuses on reflecting the basic financial situation, cash flow and operating results of enterprises, but it also supervises the business activities of enterprises, while auditing mainly checks and supervises the authenticity of accounting information and financial revenue and expenditure of enterprises. Therefore, both of them have the function of supervision, which can restrain the financial and capital flow of enterprises and cooperate with each other. Third, the basic standards of the two are national financial laws and regulations and their systems; Moreover, their working procedures and methods are rigorous, scientific and professional; Finally, the ultimate goal of both is to effectively supervise the internal management of enterprises, ensure the safety of enterprise property and capital operation, and finally promote the improvement of enterprise economic benefits.
They are interdependent. Enterprise accounting is the basis of audit, and all audit work is centered on enterprise accounting. They are the relationship between the inspector and the inspected from the perspective of supervising and evaluating accounting violations. In addition, the good implementation of audit is helpful to promote the adjustment and improvement of enterprise accounting. Audit can effectively check the errors of enterprise accounting information, guard against abuses and put forward suggestions for correction, which is conducive to improving the efficiency of enterprise accounting work. Only true and effective enterprise accounting information can meet the requirements of audit and provide reliable and comprehensive reference information for stakeholders' decision-making.
(2) Difference
1. The time and scope of supervision activities are different.
Enterprise accounting and auditing are both important parts of enterprise management activities, which play a supervisory role in enterprise internal management, but they are different. The former occurs before economic activities, which is a kind of prior supervision, while the latter is post supervision, which mainly occurs after business activities. It is the effective cooperation of these two series supervision activities that realizes the all-round supervision of enterprise financial activities management activities, so that problems can be found in time and effectively solved.
2. The nature of supervision is different.
From the point of view of enterprise internal managers, enterprise accounting is consistent with economic business sequence, which truly reflects the financial activities within the enterprise and carries out corresponding accounting and supervision. The internal audit is a comprehensive review of accounting activities in a certain period from the perspective of an independent third party and according to the corresponding audit plan, which plays a supervisory role in the accounting department and its staff.
3. The objects of supervision are different
Enterprise accounting mainly starts with capital data, and confirms, measures, records and reports the daily economic business of the enterprise with specific accounting methods and accounting standards, thus directly supervising the rationality and correctness of the economic business of the enterprise. Enterprise audit is to review the work and personnel related to accounting, analyze the realization degree of enterprise accounting plan, achieve the purpose of indirectly supervising enterprise economic business, and comprehensively evaluate the efficiency and effect of enterprise economic activities.
4. The specific ways of supervision are different.
Because they are different management activities, there are naturally different ways and methods to achieve management goals. The methods of enterprise accounting mainly include professional accounting methods, such as accounting analysis, accounting and accounting forecast. And enterprise audit mainly lies in mastering audit evidence, mainly adopting unique audit means such as sampling, and combining qualitative analysis with quantitative analysis to realize the smooth progress of audit work.
5. Different management methods.
Enterprise accounting has an independent accounting functional department, equipped with professional accounting personnel, which is directly subordinate to the management, accepts the leadership of the management, and is responsible to the management at the same time, and participates in the daily operation and management activities of the enterprise. However, as a supervision department, the audit department is independent of the management of the enterprise, responsible for and led by a third party independent of the enterprise, such as the audit Committee, and does not directly participate in the daily operation and management activities of the enterprise.
Third, how to deal with the relationship between enterprise accounting and auditing.
From the above analysis, we know that enterprise accounting and auditing are closely related and complement each other. Both of them play an important role in enterprise management activities and are indispensable. A correct and comprehensive understanding of the relationship between them is conducive to the further improvement of enterprise management, so enterprises and their managers should attach great importance to handling the relationship between them. Specific suggestions are as follows:
(a) Promote close integration and mutual support between the two.
First of all, as a manager, we should correctly understand the relationship between the two and have a correct attitude at the source of thought. Recognize the basic role of accounting work, do not interfere with audit work, maintain independent supervision of audit work, and ensure that enterprise accounting and audit have sufficient human support to make it orderly and timely. Secondly, we should actively seek feasible measures to promote the combination of the two. From the perspective of personnel quality, the personnel engaged in accounting and auditing should have professional cultural knowledge and higher professional quality, and their comprehensive level should also keep up, be able to handle the effective combination of accounting and auditing in enterprises, constantly broaden their knowledge and deepen their knowledge, so as to perform their supervisory functions more efficiently and quickly. We should also pay attention to the communication activities between them, so as to cultivate the fit of their work, better coordinate and cooperate with the supervision work, and realize the real complementarity between them.
(B) to achieve the organic unity of the two, and to achieve common development in unity.
Starting from the basic functions and functions of the two, find the connection point between them and realize organic unity. For example, as far as internal supervision is concerned, both of them impose corresponding penalties for non-compliance. On this basis, they can reach a * * understanding of the principle of punishment, unify the principle of resignation, relax the boundaries of resignation, and make the management work more coordinated. With the development and perfection of this coordination, the professional level of enterprise accounting and auditing will inevitably develop and improve in practice.
Four. Concluding remarks
In a word, accounting and auditing are closely related, which can be compared to two sides of a mirror, interacting, interdependent and developing together. Dealing with the relationship between them is helpful to optimize the internal control of enterprises, rectify the internal management order of enterprises and effectively promote the improvement of economic benefits of enterprises. I believe that every enterprise and its managers will face up to them and attach importance to them.
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