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来源：百度知道 编辑：UC知道 时间：2024/06/19 11:56:10
现金审计问题的探讨

内容摘要

现金是企业中流动性最强的一类资产，其增减变动与企业的供应、生产、销售等经济活动息息相关，极易发生亏空。现金本身又是一种可以充当一般等价物的特殊商品，极易发生贪污、诈骗、挪用公款等违法乱纪的行为，因而具有举足轻重的地位，应重视现金审计，建立完善的审计制度。
本文分为三个部分，第一部分介绍了现金审计的基本理论和方法，主要包括现金审计的概念，目的，基本内容和审查要点；第二部分提出了现金审计中主要存在的几个问题并举出实际案例加以说明；第三部分则针对这些问题提出的具体措施和审查方法。

关键词：现金审计 审计问题 解决措施

Cash audit

Content abstract

Cash is the strongest of liquidity in the enterprise or its assets, and enterprise supply, production, sales and other economic activities and vulnerable to red. Cash itself is a kind of can act as general equivalence of special commodity, vulnerable to fraud and corruption, embezzlement, etc, thus it has the possibility the behavior, should pay attention to cash audit, establish and improve the auditing system.
This paper will be divided into three parts, the first part introduces the basic theory and cash audit methods, including cash, the concept of audit, the basic content and review points, The second part of the main cash audit forward problems and practical example elucidation, The third part is proposed to solve these problems and examination methods of concrete measures.

Keywords: cash audit；audit problem；solving measures