按審計(jì)執(zhí)行活動(dòng)主體的性質(zhì)分類，審計(jì)可分為政府審計(jì)、獨(dú)立審計(jì)和內(nèi)部審計(jì),根據(jù)財(cái)務(wù)審計(jì)分類，審計(jì)可分為運(yùn)營(yíng)審計(jì)(作業(yè)審計(jì))、業(yè)績(jī)審計(jì)(合規(guī))根據(jù)審計(jì)基本內(nèi)容，我國(guó)一般將審計(jì)分為根據(jù)審計(jì)相對(duì)于被審計(jì)單位經(jīng)濟(jì)業(yè)務(wù)的實(shí)施時(shí)間前后的分類，可將審計(jì)分為審計(jì)之前審計(jì)期間審計(jì)之后審計(jì)。{0}1、簡(jiǎn)述注冊(cè)會(huì)計(jì)師審計(jì)的業(yè)務(wù)范圍根據(jù)我國(guó)《注冊(cè)會(huì)計(jì)師法》的規(guī)定，我國(guó)注冊(cè)會(huì)計(jì)師的審計(jì)業(yè)務(wù)包括:審查企業(yè)會(huì)計(jì)報(bào)表，出具審計(jì)報(bào)告；辦理審計(jì)企業(yè)合并、分立、清算事宜，出具相關(guān)報(bào)告；驗(yàn)證企業(yè)資本，出具驗(yàn)資報(bào)告；承辦會(huì)計(jì)咨詢和會(huì)計(jì)服務(wù)；法律、行政...