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通常,现金在企业全部资产中数额并不大,但是,审计人员却往往要花费较多的时间对现金进行审查.之所以要这样做,是基于现金的以下特点:(一)现金是企业流动性最强的资产.流动性越强的资产就越容易发生贪污、盗窃、挪用、舞弊等事件,因此,对审计人员而言,现金审计的相对风险较高.(二)企业的全部经营活动都可说成是将各种资源转换为现金,并以现金支付债务,因此,企业的全部经营成果都可通过现金表现出来.正因为如此,有人将企业的经营循环说成是从现金到现金的循环.例如,商业企业以现金购买商品,然后将商品卖出去并收回现金,就是典型的从现金到现金的循环.其它企业也是如此,只不过是循环的时间长短不同和中间环节的多少和转换形式不同罢了.现金的这一特点,使其成为显示企业财务状况和企业财务动态的指示器.
Often, cash is not large in all of the firm’s assets, but auditors often spend more time censoring cash because of the following characteristics of cash: (i) Cash is the flow of business The strongest assets, the more liquid assets, the more prone to embezzlement, theft, misappropriation, fraud and other incidents, therefore, auditors, the higher the relative risk of cash auditing (2) the company’s total business activities Can be said to convert all kinds of resources into cash, and pay the debt in cash, so all the business results of the enterprise can be shown in cash, and because of this, some people say that the business cycle of the business is from cash to cash For example, a commercial enterprise that buys goods in cash and then sells them and reclaims cash is a typical cash-to-cash cycle, as is the rest of the business, except for the length of the cycle and the number of intermediate links This is a feature of cash that makes it an indicator of a company’s financial position and corporate financial dynamics.