该文从《会计法》对会计信息质量要求出发，阐述建立健全内控制度对保证会计资料真实完整的重要性。
This paper emphasizes the importance of establishing and perfecting the inner control system for the authenticity and integration of the accounting materials.
会计稽核是会计工作的重要内容，也是规范会计行为、提高会计资料质量的重要保证。
The audit of accountant is the important content in accountancy, which is also the important guarantee to standardize the accountant behavior and enhance the accountant's material quality.
会计信息的质量目标，是保证会计资料的真实性、准确性、合法性、完整性和及时性。
The aim of accounting information quality is to guarantee the authenticity, accuracy, legality, integrality and timeliness of accounting data.
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