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第十章 业务循环审计 PowerPoint PPT Presentation


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第十章 业务循环审计. 8 学时. 主要内容. 第一节 业务循环审计程序 第二节 销售与收款循环审计 第三节 采购与付款循环审计. 第一节 业务循环审计程序. 一、业务循环审计的概念 二、业务循环审计程序. 细分审计业务的方法. 细分审计业务的两种方法 (1) 账户法 __ 把每个账户余额作为一个单独的部分。 如存货与销货成本分别审计 (2) 循环法 __ 把联系紧密的业务类型和账户余额作为一个部分进行审计。. 货币 资金. 筹资与 付款循环. 销售与 收款循环. 存货与 储存循环. 采购与 付款循环.

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第十章 业务循环审计

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