进出口业务审计若干问题的思考

企业进出口货物不同于国内购销活动的特点带来了进出口业务审计对象的复杂性和审计具体目的的特殊性。随着我国进出口贸易量的增加和跨国经营方式的普遍性，进出口货物价格瞒骗和跨国公司关联交易转移定价逐渐成为进出口业务审计的主要风险形式：对进出口货物审计在技术方法上应把握货物流和资金流两个基本思路．综合分析企业经济利益动机，开展全过程审计。

Considerations about the Auditing of Import/Export Business

The features of th e import/export goods that are different from the ones sold at home result in th e complexity of the audit objects and particularity of the audit purpose. With t he increasing of import/export trade value and the popularizing of the multinati onal operation mode, the price humbuggery and international transfer pricing bec ome the main audit risks. In the aspect of the audit method, should grasp the tw o basic ideas of the goods flow and the funds flow, analyzes the enterprises' mo tivation of the economic interest, and make the all-course audit.