汇宠乐玩具公司采购与付款循环审计研究分析 财务会计学专业VIP专享

汇宠乐玩具公司采购与付款循环审计研究摘要: 本文主要研究汇宠乐玩具公司采购与付款循环内部审计过程中存在的问题。第一部分论述汇宠乐玩具公司采购与付款循环内部审计研究的目的意义，国内外相关研究现状文献综述及研究内容和方法；第二部分叙述汇宠乐玩具公司采购与付款循环内部审计的现状与存在的问题,主要问题是采购价格内部审计采无法达到预期效果，其次是采购与付款环节的内部审计质量较低等；第三部分主要分析该公司采购与付款循环内部审计问题存在的原因，其主要原因有各职能部门之间沟通不足、审计采购价格机制有待健全等；第四部分是针对该循环审计中的存在的问题,将理论运用在汇宠乐玩具公司实际案例中，通过理论结合实际进行分析研究。提出解决问题的对策。第五部分是结论。关键词：采购；应付账款；内部控制；内部审计Research on Audit of Procurement and Payments Cycle in Huichongle Company Abstract: this paper mainly studies HuiChongLe toy company procurement and payment cycle internal audit problems existing in the process. The first part discusses the HuiChongLe toy company purchase and payment cycle internal audit research significance, the purpose of the related research status at home and abroad literature review and the research content and methods; In the second part describes HuiChongLe toy company purchase and payment cycle internal audit's present situation and the existing problems, the main problem is the purchasing price of internal audit can't achieve the desired effect, followed by the purchasing and payment link internal audit quality low; The third part mainly analyzes the company purchase and payment cycle internal audit: the reason for the existence of the problem, the main reason is lack of communication between the various functional departments, such as audit procurement price mechanism remains to be perfect; The fourth part is to send A toy company purchase and payment cycle precontrol audit, applying theory for HuiC...