Excel在企业养老保险缴纳专项审计中的应用

Application of Excel to Auditing of Account of Enterprise's Endowment Insurance

分析了传统手工审计企业养老保险金缴纳情况时存在的耗费时间长、成本高、分工不明确、审计误差较大、不利于与客户及时沟通等问题,提出将Excel应用在社保审计中.结合实际工作经验对用Excel进行养老保险审计的工作流程进行了全面的分析,提出了将手工流程进行重组及利用“数据筛选”、“条件格式”及“表间取数”组合功能等方法.

Analysed the disadvantages of traditional handwork auditing of enterprise's endowment insurance and put forward a scheme of applying Excel to auditing of enterprise's endowment in- surance on the basis of practical experience.