审计与会计的区别

　　对于以前的老会计来说，做账讲究原始单据齐全，现在的会计还要看手续是否完整，应该审批的事项是否已经审批。

　　然而对于审计来说，光看这些还不够。本着风险导向的原则及怀疑一切的导向，审计更看重各项单据的真实性，一般来说，就是要看这项业务是否合理。

　　举个简单的例子，假设有这样一笔凭证，借记成本费用，贷记应付账款，后附的发票是肯德基开出的。审计的时候是不是就要怀疑下这笔业务的真实性了，毕竟在一般人的印象中，肯德基都是现付的。

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