detailed audit的意思|示意

Detailed audit（详细审计）是指对会计帐目和财务政策进行完全、彻底的审计。它涉及收集相关账户凭证、核查一般准则记载的事项、检查账户未记载事项、计算账户往来及评定现有的内部控制程序等内容。详细审计的目的是确保会计上的正确性、经济性、法制性。

Detailed audit indicates a comprehensive and thorough review of accounting accounts and financial policies. It involves collecting relevant accounts vouchers, verifying items recorded in general rules, inspecting unrecorded items, calculating accounts turnover and evaluating existing internal control procedures. The purpose of detailed audit is to ensure the accuracy, economy and legality of accounting.

详细审计通常由会计审计人员进行，审计人员需要了解会计准则和会计政策的有关内容，并根据安排的审计内容来检查账目细节是否正确和完整。审计人员需要对审计过程中发现的问题和缺陷进行深入分析，寻找出问题的原因，并提出合理的解决方案，以保证会计账目的正确性。

Detailed audit is usually conducted by accounting auditors. Auditors need to understand the relevant contents of accounting principles and policies, and check whether the details of accounts are correct and complete according to the scheduled audit items. Auditors need to analyze the problems and defects discovered in the audit process in depth, find out the causes of the problems, and put forward reasonable solutions to ensure the correctness of accounting accounts.

详细审计是企业财务状况实时准确评估的重要手段。它可以帮助公司识别和优化风险，实现有效的决策管理，发现会计缺陷，同时有助于维护和改善企业的内部控制体系，从而获得良好的财务报表和强大的知识管理能力。

Detailed audit is an important means to assess the financial situation of enterprises in real time and accurately. It can help companies identify and optimize risks, achieve effective decision-making management, find accounting defects, and at the same time, help maintain and improve the internal control system of enterprises, thus obtaining good financial statements and strong knowledge management capabilities.