These audits have not only brought a clear picture of the basic conditions of those enterprises and disclosed problems of fraudulent statement of revenues and expenditures , false statement of assets , liabilities , profits and losses , but also initially studied and tried on audit approaches and techniques like commitment system , statistical sampling , testing of the internal control systems and computer assisted audit techniques 通過(guò)審計(jì),不僅摸清了企業(yè)家底,揭露了企業(yè)財(cái)務(wù)收支中弄虛作假,資產(chǎn)負(fù)債損益不真實(shí)的問(wèn)題,同時(shí),還初步探索了承諾制、統(tǒng)計(jì)抽樣審計(jì)、測(cè)評(píng)內(nèi)部控制制度和計(jì)算機(jī)輔助審計(jì)等方法。