谈谈对现金流量表的审计

Discussing about Statement of Cash Flow Auditing

针对现金流量信息在现代理财环境中的重要性 ,分析了现金流量表审计的意义 ,从四个方面阐述了现金流量表的审计程序 ,提出了需要注意的几个问题。

Aiming at the importance of cash flow information i n modern financing environment, the significance of statement of cash flow auditing is analyzed in four aspects, its auditing procedure explained and several questions deserving a ttention put forward in the article.