| 浅谈企业往来账项的审计重点 |
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| 引用本文： | 黄仁君.浅谈企业往来账项的审计重点[J].有色金属设计,2012(1):70-72. |
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| 作者姓名： | 黄仁君 |
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| 作者单位： | 昆明市盘龙区审计局 |
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| 摘 要： | 往来款项的审计,是审计中不可忽视的环节,针对往来款项在企业经济活动中的重要性,提出了对往来账项进行审计的重点。
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| 关 键 词： | 往来账项 审计 财务管理 |
Discussion on Auditing Emphasis of Current Account in an Enterprise |
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| HUANG Ren-jun.Discussion on Auditing Emphasis of Current Account in an Enterprise[J].Nonferrous Metals Design,2012(1):70-72. |
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| Authors: | HUANG Ren-jun |
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| Affiliation: | HUANG Ren-jun(Panlong District Auditing Bureau of Kunming Municipality,Kunming 650041,China) |
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| Abstract: | Auditing of current account is a link not to be ignored in auditing.For the importance of current account in an enterprise’s economic activity,its auditing emphasis has been put forward. |
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| Keywords: | current account auditing financial management |
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