摘要
存货在企业管理和会计核算中占有重要地位,存货的重大错报对企业财务状况、经营成果、纳税情况等具有直接或间接的重要影响。审计中许多复杂和重大问题都与存货有关,因此,评估存货审计风险并选择恰当、有效的风险应对程序,是实现存货审计目标的关键所在。
Inventory management and accounting in the enterprise occupies an important position, inventory of material misstatement of the company financial position, operating results, tax situation, etc. It has significant influence, directly or indirectly. Many complex and significant audit issues relating to inventories, therefore, assess and select appropriate inventory audit risk, effective risk response procedures to achieve the key objectives of inventory audit.
出处
《机械管理开发》
2010年第4期127-129,共3页
Mechanical Management and Development
关键词
存货
风险评估
审计程序
Inventory
Risk assessment
Audit procedures
