The audit of accountant is the important content in accountancy, which is also the important guarantee to standardize the accountant behavior and enhance the accountant's material quality.
会计稽核是会计工作的重要内容，也是规范会计行为、提高会计资料质量的重要保证。
2
The traditional accountancy values to check and control to the material resources resources only, but neglected important function of the human resource.