调节法的理论分析及其在存货审计中的运用

Regulation Method: Theoretical Analysis and Application in Stock Audit

调节法是财产物资审计的重要方法之一,但目前审计学著作对调节法还缺乏足够的理论解释,由于审计人员缺乏对调节法精髓的理解,在工作中往往只会套用调节法的计算公式,因而常常出现诸多问题。本文首先从理论上证明了调节法就是基础会计中账户期初余额的计算方法,然后通过实例说明了调节法在存货审计中的具体运用以及运用调节法进行存货审计时必须注意的问题。

As an important method for assets and goods audit, regulation method is widely used in stock, cash on hand and bank deposit. Presently, there is no theoretical explanation in audit textbooks and auditors can only mechanically use this method. In this paper, it is proved that the regulation method is the calculation method for the initial balance in fundamental accounting. The usage of the regulation method in stock audit is demonstrated with an example. Besides, some problems should be concerned in application of this method are discussed.