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不容忽视的审计细节
引用本文:胡颖. 不容忽视的审计细节[J]. 科技情报开发与经济, 2002, 12(4): 84-85,87
作者姓名:胡颖
作者单位:山西省供销学校
摘    要:就注册会计师在执业过程中必须关注的一些细节,如对管理当局声明书的依赖问题,会计资料中的非常数字,采用询证法对应收帐款的查询,实地观察公司运营情况,符合性测试以及对作为审计证据的公司函,复印件等问题进行了探讨。

关 键 词:审计 管理当局声明书 询证函 关联交易 符合性测试
文章编号:1005-6033(2002)04-0084-02

On the Details Not to Be Ignored in the Audit
HU Ying. On the Details Not to Be Ignored in the Audit[J]. Sci-Tech Information Development & Economy, 2002, 12(4): 84-85,87
Authors:HU Ying
Abstract:This paper probes into some details to which must pay great attention in executing courses of registered accountants, such as the problem of relying on the statement of administrative authorities, abnormal figures in accounting materials, inquiry of debt receivable with requesting method, field observation on company's operating situations, test of conformity, and company's letters, copies being regarded as the evidence of the audit, etc.
Keywords:statement of administrative authority  abnormal figure  requesting letter  relevant trade  test of conformity  
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