浅议现金、银行存款的审计  

作　　者：孟雪[1] 徐利民[1] 

机构地区：[1]武警浙江省总队医院,浙江嘉兴314000

出　　处：《嘉兴学院学报》2002年第z1期100-101,共2页Journal of Jiaxing University

摘　　要：该文认为现金和银行存款的管理应该职责清楚 ,由专人负责 ,制定一整套内部稽核制度 ,专职人员定期进行换岗 ;并提出了如何加强现金和银行存款审计的几条措施。It`s held in this paper that the management of cash and bank deposit should be in the charge of specified person. A complete system of internal checking and auditing should be set up, the full-time staff should be on a regular shift. Some measures are set forth on how to strengthen the auditing of cash and bank deposit.

关 键 词：现金 银行存款 账户 审计 

分 类 号：F239.65[经济管理—会计学]