我国国有企业审计中的几个问题研究

从强化国有企业监督的客观需要、国家审计具有的优势和注册会计师审计存在的局限性来看，重要的国有企业应当由国家审计机关进行审计，而注册会计师在审计国有中小型企业、国有控股和参股企业方面可发挥积极作用。国有企业会计信息失真和国有资产流失的严重状况决定了国有企业审计的重点内容应当放在财务审计上，制止会计信息失真和国有资产流失的审计目标又决定了国家审计机关审计国有企业宜采取详细审查法。

State-owned EnterpriseAudit in China:Some Problems

Considering the essentiality of strengthening the supervision over state|owned enterprises(SOEs), superiority of government audit and inherent limitations of CPA attestation, large|scale and significant SOEs should be audited by the national audit office(NAO) . The audit of SOEs should be aimed at safeguarding the state's assets and controlling the lacking fidelity of financial accounting information . So it is necessary for NAO to adopt detailed audit technique to audit SOEs.