存货审计毕业论文.doc

本科生毕业论文
提高企业存货审计质量的方法---以濮耐公司为例
院系名称
会计学院
姓名
学号
专业
审计学
指导教师
副教授
2012年5月20日
摘要
存货审计作为一种很重要的审计方法,是审计自身不断完善和发展的产物。存货审计作为审计活动开展中一种重要的方式方法,对于审计存货的增减变动及其结存情况有着非常重要的影响。存货审计活动是否能够顺利有效地开展,对于企业揭示存货业务的弊端,提高企业效益有着非常重要的意义。审计情况不断复杂化,形形色色的舞弊手法层出不穷,而其中资产造假占据的主要的地位,所以存货审计是审计技术发展的必然。论文根据实****期间对濮阳濮耐高温材料(集团)股份有限公司存货审计活动的调查,并与销售及财务相关负责人进行沟通和了解的基础上,重点论述了企业存货审计的重点和难点,并依据调查和分析结果,提出了相应的审计对策。首先,本文对存货审计的研究现状进行理论分析;再次,针对濮阳濮耐集团公司存货审计实施的调查结果,着重分析存货审计在企业应用中遇到的问题;最后针对这些问题提出了相对应的一些改进措施。
关键词:存货审计;资产;濮耐公司
Abstract
Inventory audit as an important method of auditing is the development and perfection of the audit. Inventory audit is an important way of audit, which has a significant effect on auditing in changes and balances of the inventory. Inventory audit activities whether can effectively carry out smoothly has a very important significance for the enterprise business inventory revealing defects and improving the efficiency of enterprises .Audit has plex, and assets fraud, which occupies the main status of assets fraud, so inventory audit is the development of the audit technology .According to the inventory audit activity survey of Puyang Punai high temperature resistant materials (Group ) Company Limited and munication and understanding with the sales and finance related person in charge, this thesis focuses on the emphasis and difficulties of enterprise inventory audit and proposes the corresponding countermeasures, First of all, this paper researches and analyzes the inventory audit; Secondly, in the light of Puyang Punai resistant pany inventory audit findings, emphatically analyzes the inventory audit in enterprise application problems; Finally, aiming at these questions to propose the corresponding improvement measures.
Key Words: Inventory Audit; Assets; pany
目录
1
1
企业存货审计相关理论分析 1
国内外存货审计的研究现状 3
3. 濮耐公司企业存货审计质量的现状调查 4
基本情况 4
5
调查方式 5
调查结果 5
6
存货的变化性较大 6
存货的品种繁多 6
存货的库存样式繁多 7
存货内控