做好往来账的审计工作

Doing Well the Audit Work of Current Account

列举并分析了往来账款中存在的主要问题,针对审计中账外资金查处难等问题,介绍了一些审计方法和技巧,提出了具体措施和建议。

This paper lists up and analyzes the main problems in current account, and in the light of that the hidden funds can＇t be found out easily and other problems in audit, introduces some audit methods and techniques, and advances some concrete measures and suggestions.