1981年11月,在厦门召开的中国会计学会1981年专题学术讨论会上,与会的同志就我国建立审计制度与开展审计工作的问题进行了热烈的讨论,现根据会议简报、大会发言、小组讨论的问题,就有关的几个主要问题简要介绍如下: 一、关于审计的概念问题有的同志说,审计的传统概念是审查帐目,就是查帐。从现在的情况看,更重要的是要強调事前审计,防患于未然,如有些工程项目事先进行可行性审计,就可以减少损失,提高经济效益。有的同志认为,审计除了查帐,还应起鉴定的作用,如通过审计机构对银行发行的金币、纪念币进行鉴定,就可以取信于世,吸引更多的外国收藏家购买。二、关于审计的对象和范围问题 In November 1981, at the special symposium held by the Chinese Institute of Accounting in 1981, the comrades attending the symposium held heated discussions on the establishment of an auditing system and the audit work in our country. Based on the briefing, the speeches made by the conference and the panel discussion The briefings on several major issues related to this issue are as follows: I. Some Concepts on Auditing Some comrades said that the traditional concept of auditing is to examine accounts and to check accounts. From the current situation, it is more important to emphasize pre-audit and take preventive measures. If some projects carry out feasibility audits in advance, losses will be reduced and economic benefits will be raised. Some comrades think that in addition to auditing, auditing should also serve as a verifying function. If the auditing institution authenticates gold coins and commemorative coins issued by banks, it can win the trust of the world and attract more foreign collectors to buy it. Second, on the audit object and scope issues