存货审计风险与防范

Inventory audit risk and its prevention

存货是企业的重要资产,存货审计是审计工作的关键内容。存货与企业经营成果联系密切,加之其自身复杂性、价值易操纵性,频频沦为财务造假的重灾区,导致存货审计风险日趋升高。如何全面地了解存货审计中潜在的风险,通过分析、评价并制定适当的防范措施,从而降低存货审计风险,是审计工作者需要关注的重点。

Inventory is an important asset of an enterprise,inventory audit is the key content of audit work.Inventory is closely related to business results,and its complexity and value are easy to control,frequently become a major disaster area of financial fraud,resulting in increasing audit risk.How to fully understand the potential risks in inventory audit,through analysis,evaluation and formulation of appropri-ate preventive measures,so as to reduce the inventory audit risk is the inevitable focus of the audit staff.