运用SQL快速审计产成品成本

Auditing of Finished Products Quickly by Use of SQL

以审计产成品为例,介绍了从三个方面入手的查询方案:一是从实物流转与成本流转是否一致入手,二是从非法对应科目入手,三是从是否虚构成本入手,并结合用友财务软件进行分析说明。

Auditors need to compile SQL(structured query language) when auditors cannot use software, and the function of software cannot carry out the purpose of auditors.This paper takes auditing finished products as a case, introduces a query project from three aspects: the first aspect starts with whether circulation in hand is in accordance with cost circulation or not;the second aspect starts with illegal corresponding accounts; the third aspect starts with whether the cost is made up or not. The authors ananlyse the project combining with financial software.