| 1. | These audits have not only brought a clear picture of the basic conditions of those enterprises and disclosed problems of fraudulent statement of revenues and expenditures , false statement of assets , liabilities , profits and losses , but also initially studied and tried on audit approaches and techniques like commitment system , statistical sampling , testing of the internal control systems and computer assisted audit techniques
通过审计，不仅摸清了企业家底，揭露了企业财务收支中弄虚作假，资产负债损益不真实的问题，同时，还初步探索了承诺制、统计抽样审计、测评内部控制制度和计算机辅助审计等方法。 |
