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| 运用SQL快速审计产成品成本 | |
| 引用本文： | 曾凡军,贺虹. 运用SQL快速审计产成品成本[J]. 孝感学院学报, 2004, 24(3): 103-105 |
| 作者姓名： | 曾凡军 贺虹 |
| 作者单位： | 1. 湖北农学院,信息工程系,湖北,荆州,434025 2. 武汉大学,商学院,湖北,武汉,430072 |
| 摘 要： | 以审计产成品为例，介绍了从三个方面入手的查询方案：一是从实物流转与成本流转是否一致入手，二是从非法对应科目入手，三是从是否虚构成本入手，并结合用友财务软件进行分析说明。 |
| 关 键 词： | SQL语言 审计 成本 |
| 文章编号： | 1671-2544(2004)03-0103-03 |
Auditing of Finished Products Quickly by Use of SQL |
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| ZENG Fan-jun,HE Hong. Auditing of Finished Products Quickly by Use of SQL[J]. JOURNAL OF XIAOGAN UNIVERSITY, 2004, 24(3): 103-105 | |
| Authors: | ZENG Fan-jun HE Hong |
| Affiliation: | ZENG Fan-jun~1,HE Hong~2 |
| Abstract: | Auditors need to compile SQL(structured query language) when auditors cannot use software, and the function of software cannot carry out the purpose of auditors.This paper takes auditing finished products as a case, introduces a query project from three aspects: the first aspect starts with whether circulation in hand is in accordance with cost circulation or not;the second aspect starts with illegal corresponding accounts; the third aspect starts with whether the cost is made up or not. The authors ananlyse the project combining with financial software. |
| Keywords: | SQL(structured query language) auditing cost |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |