蚌埠学院学报
蚌埠學院學報
방부학원학보
Journal of Bengbu College
2015年
5期
68-72
,共5页
往来账项%审计程序%审计风险%防范措施
往來賬項%審計程序%審計風險%防範措施
왕래장항%심계정서%심계풍험%방범조시
current accounts%audit procedures%audit risks%preventive measures
以往来账项的审计程序为切入点，系统地分析了往来账项的审计风险，进而提出了一些防范措施，有助于审计人员在对往来账项审计中给予充分的关注、提高审计工作质量、更好地控制审计风险。
以往來賬項的審計程序為切入點，繫統地分析瞭往來賬項的審計風險，進而提齣瞭一些防範措施，有助于審計人員在對往來賬項審計中給予充分的關註、提高審計工作質量、更好地控製審計風險。
이왕래장항적심계정서위절입점，계통지분석료왕래장항적심계풍험，진이제출료일사방범조시，유조우심계인원재대왕래장항심계중급여충분적관주、제고심계공작질량、경호지공제심계풍험。
Taking the audit procedures of the current accounts as the pointcut,it analyzed the audit risks of the current accounts systematically in this paper,and put forward some preventive measures,which con-tributes to auditors to give full attention on current account audit,improve the quality of the audit work, and better control audit risk.
