Research On The Application Of Audit Method In Aeo Enterprise Certification

Certified enterprise is Chinese customs certified operator(AEO),China customs AEO mutual recognition and to carry out the customs of other countries or regions,and give the corresponding measures to facilitate customs clearance of mutual recognition of AEO enterprise.Audit is the review and evaluation of the financial revenue and expenditure of the enterprise,as well as the legality,authenticity and effectiveness of the economic activities.Not only to check accounts,also for the overall economic and business activities of enterprises investigation,calculation,test and analysis,but also has a certain authority,has the meaning of auditing and checking calculation,is to improve the enterprise management,maintaining financial discipline for the purpose of economic supervision activity.The purpose is to protect and to a certain extent,improve the economic efficiency of enterprises and maintain sustainable development.This is a close cooperation between enterprises and to conform to,through to the enterprise certification review,enterprise internal control,financial status,law norms and trade safety,through self-examination and certification enterprises early part of the rectification,the best state to enable enterprises to achieve production and management and the implementation of the customs clearance,and enterprise win-win.Through the use of forensic methods audit and related ideas,to enable enterprises to get certified for customs law enforcement uniform relatively,save manpower,improve the efficiency of certification,effective service enterprises,to lay a good foundation for convenient customs clearance.