| 运用分析性程序审计存货舞弊之我见 |
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| 引用本文： | 刘冀予. 运用分析性程序审计存货舞弊之我见[J]. 河南科技大学学报(社会科学版), 2003, 21(3): 98-100 |
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| 作者姓名： | 刘冀予 |
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| 作者单位： | 洛阳师范学院,监察审计处,河南,洛阳,471022 |
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| 摘 要： | 种类繁多、流动性强和计价方法多样 ,使得存货舞弊成为利润操纵的主要手法。合理运用分析性程序能帮助审计师在质量与成本之间制定出一套经济有效的审计方案。审计师对存货进行审计时 ,应运用分析性程序对管理当局进行重大存货舞弊的动机和机会进行评估
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| 关 键 词： | 分析性程序 存货 舞弊 审计 |
| 文章编号： | 1672-3910(2003)03-0098-03 |
| 修稿时间： | 2003-04-10 |
Auditing stock irregularities through analytical programme |
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| LIU Ji yu. Auditing stock irregularities through analytical programme[J]. Journal of Henan University of Science & Technology:Social science, 2003, 21(3): 98-100 |
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| Authors: | LIU Ji yu |
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| Abstract: | Because of stock’s great variety,good mobility and various valuation methods,stock irregularities have become main means of profit manipulation. Using analytical programme properly can help auditors work out an economical and effective audit scheme between the stock quality and its cost.In the process of stock audit,auditors use analytical programme to assess the motives and opportunities of serious stock irregularities of administrative authorities so that they can find out their irregularities. |
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| Keywords: | analytical programme stock irregularity audit |
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