在社会经济不断发展的同时,企业的资金在运行及管理中,人们对财务会计与审计的也越来越重视。财务会计与审计的基本目标是为了确保整个企业地财产安全。虽然两者都是属于财务管理地关键组成部分,但在分工上存在着重点。本文主要对财务会计与审计之间存在的联系进行简要的分析概述。 In the continuous development of social economy, the operation and management of corporate funds, people are more and more emphasis on financial accounting and auditing. The basic goal of financial accounting and auditing is to ensure the safety of property throughout the business. Although both are key components of financial management, there is an emphasis on division of labor. This article mainly summarizes the existing links between financial accounting and auditing.