浅谈余额调节表在审计中的运用

Ramdon Thoughts on the Application of Reconciliation in Auditing

运用余额调节表可以查清银行存款、往来账和存货账中的未达账项和余额 ,检查会计事项的真实性、合法性。这些有利于审计摸清家底 ;有利于在全面审计的基础上突出重点。文章对余额调节表的运用同计算机辅助审计相结合作了初步探索 ,旨在抛砖引玉 ,使余额调节表在审计中发挥更大的作用。

The reconciliation noted in this article is limited to bank accounts, accounts receivable & payable, stock. By using reconciliation we can: know correctly the accounts-in-transit and the balance of the mentioned bank accounts, accounts receivable & payable; check whether the accounting events are true or rightful.These applications can help the auditors know the enterprise's real facts thoroughly and focus on the emphases on the basis of all-range auditing. This article also explores fundamentally the combination of reconciliation's application and computer-aided-auditing, all I want is to help others do more research by the using of this article and make reconciliation do more work in auditing field.