高校校办企业潜亏的审计

AUDITING OF THE ENTERPRISES′ POTENTIAL LOSS IN COLLEGE

要揭示高校校办企业资产及效益的真实性 ,需对企业的潜亏进行审计。主要应加强对应收账款、存货、折旧。

To reveal the enterprises′ genuineness of assets and benefits in college,it needs to audit the enterprises′ potential capital loss.You should strengthen the auditing of the accounting item,such as accounts receivable,stock,depreciation,long-term investment and so on.