摘要
往来款项的审计,是审计中不可忽视的环节,针对往来款项在企业经济活动中的重要性,提出了对往来账项进行审计的重点。
Auditing of current account is a link not to be ignored in auditing. For the importance of current ac-count in an enterprise＇ s economic activity, its auditing emphasis has been put forward.
出处
《有色金属设计》
2012年第1期70-72,共3页
Nonferrous Metals Design
关键词
往来账项
审计
财务管理
current account
auditing
financial management
