2. Different in nature. Accounting is an important part of enterprise management, which reflects and supervises all economic activities in production and operation management. Audit is to check the truthfulness, legality and benefits of finance, financial revenue and expenditure and other economic activities, and to supervise economic activities.
3. The foundation is different. Accounting is adapted to record labor consumption and labor results, calculate and analyze production costs and expenses incurred due to needs. Its purpose is to strengthen economic management. Audit is a fair evaluation of the owner's rights after the separation of the owner's rights from the right to operate the means of production or the hierarchical management within the manager, with the purpose of clarifying the economic responsibility and owner's rights of the operator or other entrusted managers.
4. Different functions. Accounting mainly registers, classifies, liquidates and summarizes various economic businesses by means of reviewing original vouchers, filling in accounting vouchers, registering general ledger and subsidiary ledger, checking assets, and compiling accounting statements, so as to provide digital basis such as accounting data and results for managers and decision makers and serve leaders and managers.
The function of audit is to obtain audit evidence according to accounting data, prepare audit reports, put forward audit opinions and make audit decisions according to law. Through audit supervision and audit evaluation, we urge accountants to abide by the law and discipline, not to make false accounts, improve management level and economic benefits, and escort the sound and rapid economic development of accounting units.
Extended data:
Training objectives:
This major cultivates all-round development of morality, intelligence, physique and beauty. Master accounting professional knowledge, basic computer knowledge and computerized knowledge, be familiar with the accounting business and management of industrial and commercial enterprises, financial enterprises and administrative institutions, be able to skillfully apply various financial software to handle economic business, have strong comprehensive business ability and practical operation ability, and adapt to modern enterprise management.
Professional colleges:
Well-known institutions offering accounting and auditing majors: university of international business and economics, Xiamen University, Shanghai University of Finance and Economics, China Renmin University, Peking University, Tsinghua University, Nanjing Audit University, Dongbei University of Finance and Economics, Xi Jiaotong University (Shaanxi University of Finance and Economics merged into it), Zhongnan University of Economics and Law, Tianjin University of Finance and Economics, Southwestern University of Finance and Economics;
Sun Yat-sen University, Wuhan University, Hunan University, Fudan University, Nanjing University, Jilin University of Finance and Economics (formerly Changchun Taxation College), Jiangxi University of Finance and Economics, Jilin University, Nankai University, Nanyang Institute of Technology, Nanyang Vocational College, Central University of Finance and Economics, Beijing Technology and Business University, Nanjing University of Finance and Economics, Zhejiang Gongshang University, Zhejiang University of Finance and Economics, henan university of economics and law.
References:
Baidu Encyclopedia-Accounting and Auditing