货币资金审计问题的探讨分析研究 财务会计学专业VIP专享

货币资金审计问题的探讨内 容 摘 要货币资金属于企业流动资产中流动性最强的，是一种重要的支付手段和流通手段。货币资金审计的加强，货币资金内部控制制度的评估及安全性和有效性的评估，核实货币资金结存数额的真实性和货币资金相关业务是否合法，对于保障货币资金安全，解释违法犯罪行为有着重要的意义。作为企业资产负债表审计的一个重要组成部分，货币资金审计主要是对库存现金、银行存款和其他货币资金进行审计。因为货币资金是十分特殊的，容易被挪用，是企业舞弊行为的重要形式之一，所以对货币资金的审计是必要的且十分重要的。本文对于货币资金审计中会出现的问题展开讨论并针对这些问题提出解决方法并联系案例进行进一步的分析。关键词：货币资金 审计 企业 问题 加强Discussion on the problems of monetary audit Abstract Money is one of the most liquid assets which is an important means of payment circulation. Strengthening the cash audit, assessing the safety and effectiveness of the monetary internal control system, reviewing the authenticity and legitimacy of currency funds balance and the cash payment are extremely meaningful for protecting the safety and integrity of the monetary funds, which has an significant effect in explaining criminal behavior as well. Monetary audit is an important part of corporate balance sheets audit which includes cash, bank deposits and other monetary assets audit. Because of its particular nature, money can easily be diverted, which is one of the important means of fraud.Thus,it is very necessary to strengthen the audit of cash. This thesis is an discussion which illustrates the problems occurring in the audit issues and the relative solutions.Key words: money monetary audit corporate strengthen目 录序言......................................................1一、货币资金审计的方法....................................1（一）货币资金审计设计的主要凭证和会计记录................1 1.现金盘点表.....................................