Principles for handling finance, accounting and auditing. （十二）财务、会计、审计的处理原则；
DeAngelo, L. E. Auclitor Size and Audit Quality[J]. Journal of Accounting and Economies,1981, (3) :183-199. 吴溪.
Regulators were blindsided, and analysts and experts say there are “systemic flaws” in accounting and audit practices. 对此，监管机构未能防备，而分析人士及专家则认为会计和审计实务存在“系统性缺陷”。
Creation and development of accountancy and audit are affinal, even both exist stage difference, but it total level's always wenting with should with synchronously perfect of. 会计与审计的产生和发展是同源的，即使两者之间存在着阶段性差异，但其总体水平总是相适应和同步完善的。
The modern science and technology result is in the application in the finance realm, the most outstanding aspect be the accountancy and audit works the COBOL turns of realization. 现代科技成果在财务领域中的应用，最突出方面就是会计与审计工作电算化的实现。