摘要
存货监盘是一项核心的审计程序。文章就存货监盘的重要性,监盘计划的制订、监盘和抽查程序的实施,期间应注意的问题以及存货监盘结果的评估等进行了论述。
The goods in stock scrutinizing stocktaking is a core procedure for audit. This article discusses the importance of goods in stock scrutinizing stocktaking, working out the stocktaking plan, implementation of stocktaking and selective examination procedure, the points for attention and stocktaking results estimation.
出处
《机械管理开发》
2007年第1期134-135,共2页
Mechanical Management and Development
关键词
存货
存货监盘
抽查
评估
Gooods in stock Goods in stock scrutinizing stocktaking Selective examination Estimation
