What are the differences and connections among government audit, internal audit and social audit?

The differences and connections among government audit, internal audit and social audit are as follows:

First of all, the difference

1, the audit subject is different: the audit subject of government audit is the national audit institution; The audit subject of internal audit is the enterprise audit department; The audit subject of social audit is accounting firm.

2, the audit object is different, the government audit object is the national party and government organs at all levels; The object of internal audit is the internal operation of the enterprise; The object of social audit is the entrustment of any unit or institution except the state secret unit.

Second, contact

There is a legal relationship between supervision and supervision among government audit, internal audit and social audit. National audit should make effective use of the results of internal audit to realize the complementary advantages of national audit and internal audit. Correct internal audit can effectively improve the quality of social audit.

Third, the role of audit.

1. Supervise the authenticity and correctness of the financial revenue and expenditure and accounting data of the audited entity.

2, supervise the audited units to abide by national financial regulations and financial discipline.

3, urge the audited units to strengthen economic accounting, improve management, improve economic efficiency.

4. Serve macroeconomic regulation and management.

The function of audit:

1, economic supervision function

The function of economic supervision is the basic function of audit, which mainly refers to making the economic activities of the audited entity be carried out within the prescribed scope and on a normal track through audit, supervision and supervision; Supervise the relevant economic responsible persons to faithfully perform their economic responsibilities, and at the same time, expose illegal behaviors, judge management defects and investigate economic responsibilities by performing economic supervision functions.

2. Economic evaluation function

The function of economic evaluation means that audit institutions and auditors review the economic data and activities of the audited entity, analyze and judge the ascertained facts according to certain standards, point out related problems according to economic evaluation behavior, sum up experience, and seek ways to improve management and efficiency.

3. Economic verification function

The function of economic verification refers to the function of audit institutions and auditors to check and verify the accounting statements and other economic data of the audited entity to determine whether its financial status and operating results are true, fair, legal and compliant, and then issue a written certificate, so as to provide accurate financial information for the audit trustee or client and win the trust of the public.