浅谈分析性复核程序在固定资产和累计折旧审计中的运用

On the Application of Analytical Review Procedure in the Audit of Fixed Assets and Accumulated Depreciation

如何确定固定资产和累计折旧的重点审计领域,提高它们的审计效率,是审计工作中必须考虑的问题。本文从审计计划、审计实施两个审计阶段分析性复核程序的运用以及运用中需注意的问题三个方面对这一问题进行了阐述。

The confirm the emphases essay mainly applies analytical review procedure to improve the auditing efficiency and of the auditing field in the audit of fixed assets and accumulated depreciation.