| 谈谈对现金流量表的审计 |
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| 引用本文： | 蒋海燕.谈谈对现金流量表的审计[J].成都纺织高等专科学校学报,2004,21(1):8-10. |
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| 作者姓名： | 蒋海燕 |
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| 作者单位： | 成都纺织高等专科学校经外系,成都,610023 |
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| 摘 要： | 针对现金流量信息在现代理财环境中的重要性,分析了现金流量表审计的意义,从四个方面阐述了现金流量表的审计程序,提出了需要注意的几个问题.
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| 关 键 词： | 会计报表 现金流量表 审计程序 |
| 文章编号： | 1008-5580(2004)01-008-03 |
Discussing about Statement of Cash Flow Auditing |
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| JIANG Hai-yan.Discussing about Statement of Cash Flow Auditing[J].Journal of Chengdu Textile College,2004,21(1):8-10. |
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| Authors: | JIANG Hai-yan |
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| Abstract: | Aiming at the importance of cash flow information i n modern financing environment, the significance of statement of cash flow auditing is analyzed in four aspects, its auditing procedure explained and several questions deserving a ttention put forward in the article. |
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| Keywords: | Cash flow Statement of cash flow Auditing process |
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