论文部分内容阅读
最近,我们在审计某公司中,深挖细找,查出10万元公款帐外储蓄,私分利息14000元的问题,数字虽不大,但性质恶劣,我们进行了严肃处理。审查银行帐中,发现公司某建行帐户的帐簿记录较乱,立即要求对方提供最近两年的银行对帐单。出纳员称前两年的对帐单银行没有提供,只有从银行用手工抄录的对帐单。我们将手抄的对帐单与银行帐进行核对,发现该帐户94年8月转出10万元,但银行帐上未作记载,而94年底对帐单与银
Recently, we scrutinized and searched out a company and found out that the issue of 100,000-yuan public savings off-balance-sheet and 14,000-yuan private-sector interest was a problem. Although the figure was not large but the nature was poor, we conducted a serious deal. Review the bank account and found that the company accounts of a bank account books record more chaos, immediately asked each other to provide the latest two years of bank statements. The cashier said the bank statement of the previous two years did not provide, only from the bank manually transcribed the statement. We checked the handwritten statement with the bank account and found that the account was transferred out of 100,000 in August 1994 but not recorded in the bank account,