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(一)帐目数据分析法。即从会计的库存现金帐上发现疑点后进行追查。笔者曾发现某单位现金帐户上有支大于收的情况,分析可能是用不入帐的收入来垫支。经查对,结果有5,000多元的帐外现金收入,用于支付费用。(二)帐户核对法。进驻审计单位之前,先调查该单位在有...
(A) accounting data analysis. That is, from the accounting of the cash inventory found doubt after the track. The author has found that there is a branch in a unit of cash accounts receivable than the income of the situation, the analysis may be unpaid income to cushion. After checking, the result was a cash surplus of over 5,000 yuan for the payment of fees. (B) account verification method. Prior to stationing in the auditing unit, first investigate the unit in ...