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Analysis of the Existing Problems and Countermeasures in Modern Enterprise Accounting and Auditing

Yimei Zhang

Abstract


In the rapid development of modern economic society, enterprises, as the main body of market economic activities, the complexity
and risk of its operation and management are increasing day by day. As an important tool for the internal management of enterprises, accounting and audit undertakes multiple responsibilities such as supervising the financial activities of enterprises, ensuring the security of financial
information and improving the operating efficiency. Especially in the background of global economic integration and rapid development of
information technology, the accounting and audit work of modern enterprises is not only faced with the challenge of traditional financial risks,
but also needs to deal with the changes and opportunities brought by emerging technologies. This paper will start with the ideological understanding, improve the internal control mechanism, innovate the audit technology and method, and discuss the modern enterprise accounting
audit work, in order to provide useful reference for the improvement of enterprise accounting audit work.

Keywords


Modern enterprise; Accounting and auditing; Internal control; Auditing technology; Independence

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References


[1] Jin Xiaozhi. Research on the existing problems and measures of modern enterprise accounting audit [J]. Chinese Science and Technology Journal Database (full-text edition) Economic Management, 2023 (3): 3.

[2] Huang Qiong. Problems and countermeasures in the financial statement audit of Listed Companies in China [J]. Modern Economic Information, 2023, 38:122-124.

[3] Liu Qing. Problems and solutions existing in the standardized management of enterprise accounting [J]. Financial management: Audit,

2023 (7): 54-56.

[4] Sun Mengya. Discussion on the problems existing in modern enterprise accounting audit [J]. Mass Commerce, 2022 (2): 65-67.




DOI: http://dx.doi.org/10.70711/frim.v2i10.5416

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