审计审什么账？

中文版

审计是对企业的财务状况和经营成果进行检查、评价和核实的活动，主要目的是确保企业财务报表的真实性和准确性。审计师在进行审计时，需要关注多个方面的账目，包括但不限于以下几个方面：

资产类账目：审计师需要核实企业的资产是否真实存在，资产的价值是否准确计量，以及资产的增减变动是否合规。

负债类账目：审计师需要检查企业的负债是否完整记录，负债的金额是否准确，以及负债的偿还情况是否合规。

损益类账目：审计师需要评估企业的收入、成本和费用是否真实、合法，以及利润的计算是否准确。

现金流量类账目：审计师需要核实企业的现金流量是否真实反映，现金流入和流出的原因是否合理，以及现金流量的分类是否准确。

通过对这些账目的审计，审计师可以评估企业的财务状况和经营成果，发现可能存在的问题和风险，并为企业提供改进建议。

英文版

What Accounts Are Audited in an Audit?

Auditing is an activity that examines, evaluates, and verifies a company's financial condition and operating results. The primary purpose is to ensure the authenticity and accuracy of a company's financial statements. When conducting an audit, auditors need to focus on various accounts, including but not limited to the following:

Asset accounts: Auditors need to verify the authenticity and accuracy of a company's assets, including their value and any changes in their quantity. They also ensure that asset transactions comply with regulations.

Liability accounts: Auditors review a company's liabilities to ensure complete recording, accurate amounts, and compliance with repayment regulations.

Income and expense accounts: Auditors assess a company's revenue, costs, and expenses to ensure they are legitimate, comply with legal requirements, and are accurately calculated to determine profit.

Cash flow accounts: Auditors verify a company's cash flow to ensure it accurately reflects the inflow and outflow of cash, the reasonableness of the reasons for these flows, and the accuracy of their classification.

By auditing these accounts, auditors can assess a company's financial condition and operating results, identify potential issues and risks, and provide recommendations for improvement.