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 通過審計,不僅摸清了企業(yè)家底,揭露了企業(yè)財務(wù)收支中弄虛作假,資產(chǎn)負債損益不真實的問題,同時,還初步探索了承諾制、統(tǒng)計抽樣審計、測評內(nèi)部控制制度和計算機輔助審計等方法。