我们在审计中,发现一些单位对银行有存余额调节表的编制与与保管重视不够。表现在:1、编制工作不按规定由会计人员编制。而是由出纳人员编制,使不相容职务由一人完成:2、二对调节表保管不善,没有统一正规的表格,本月调节表编好后,上月的表即自行丢弃,没有作好保管工作。 During the audit, we found that some units did not attach sufficient importance to the preparation and custody of bank reconciliation statements. Performance in: 1, the preparation of the work is not required by the preparation of accounting personnel. But by the cashier staffing, so incompatible duties by one person to complete: 2, two pairs of reconciliation table is not properly kept, there is no uniform form, this month reconciliation table compiled, the last month’s table that is discarded on their own, did not make Custody work.