试论货币资金的审计

On the Audit of Currency Capital

货币资金是企事业单位资产的重要组成部分,具有高度的流动性,在当今社会中,货币资金被挤占、挪 用、盗窃的现象时有发生。怎样才能保证货币资金的安全和完整呢?货币资金的审计就是促使各企事业单位建立 更加完善的货币资金內部控制制度。

Currency capital, which is of high liqudity, is an important part in the assets composition of enterprises and institutions. In the society of nowadays, the phenomena of conversation, mis- appropriation and embezzlement of currency capital occur occasionally. How can we ensure the safety and integrity of currency capital? The audit of currency capital means to urge the enterprises and institutions to set up more complete internal control system of currency capital.