浅析货币资金的审计途径

Auditing Route on the Currency Funds

货币资金是企业资产的重要组成部分,是企业资产中流动性最强的一种资产,所以企业必须加强货币资金的管理,同时对货币资金的审计也提出了新的要求。结合审计工作的实践,从现金的盘查、银行账户核查、其他货币资金审计、固定资产的审查、举报线索等方面,分析了资金安全性的审计途径。

Currency funds is an important part of the business assets, and it is the most mobility of the business asset. Therefore, enterprises must strengthen the management of monetary funds, new demands are raised at the same time to the audit of currency funds. According to the audit practice from the investigation of the cash, bank account verification, audit of funds in other currencies, the review of fixed assets, clues, this article analyzes the safety auditing route.