重视银行存款记录完整性的审计
发布时间:2019-06-25 14:26
【摘要】:正 当前,不少会计师事务所认为银行存款的审计程序简单,只需执行核对银行存款对账单余额、分析未达账项、截止测试、函证等审计程序,不需要太多的技巧。根据新的审计证据准则,银行存款审计的目标应当包括验证其完整性,即验证所有应当记录的银行存款交易和事项均已记录。而函
[Abstract]:At present, many accounting firms are of the view that the audit procedures for bank deposits are simple. It is only necessary to carry out the audit procedures for checking the bank account balance, and to analyze the outstanding account items, cut-off test, letter and letter, etc., and do not need too much skill. In the light of the new audit evidence guidelines, the objective of bank-bank audits should include the verification of its integrity, that is to verify that all the bank transactions and transactions that should be recorded have been recorded. and the lette
【作者单位】: 福建闽都有限责任会计师事务所;
【分类号】:F239.4
[Abstract]:At present, many accounting firms are of the view that the audit procedures for bank deposits are simple. It is only necessary to carry out the audit procedures for checking the bank account balance, and to analyze the outstanding account items, cut-off test, letter and letter, etc., and do not need too much skill. In the light of the new audit evidence guidelines, the objective of bank-bank audits should include the verification of its integrity, that is to verify that all the bank transactions and transactions that should be recorded have been recorded. and the lette
【作者单位】: 福建闽都有限责任会计师事务所;
【分类号】:F239.4
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