摘要
揭示在存货业务中的作弊手段，并针对其作弊手段提出了开展内部控制制度评审和进行存货的真实性、合法性审查两个方面十几条审计对策。
Through analysing the contents of enterprise inventory work, and the practical settlement of deposit business, the paper reveals the fraudulent tricks in enterprise inventory work and proposes relevant audit countermeasures againist the tricks.
出处
《株洲工学院学报》
1999年第2期58-60,共3页
Journal of Zhuzhou Institute of Technology
