隐瞒、截留收入的常见手段及查账方法  

Hide intercept income common method and audit methods

作　　者：曹英海 

机构地区：[1]柳州市柳南区审计局,广西柳州545007

出　　处：《大众科技》2015年第1期203-204,共2页Popular Science & Technology

摘　　要：随着市场经济的发展,隐瞒、截留收入的手段也在不断变化,针对隐瞒、截留收入的查账方法和策略也应不断及时作出调整。文章主要阐述了隐瞒、截留收入的常见主要手段并配有笔者在审计工作实践中总结出的鲜明案例,深入浅出地提出具体的查账方法及应对策略,对审计人员在审计工作实践中具有一定的指导作用。With the development of the market economy,Conceal, withholding income means changing,To hide, withholding income audit methods and strategies should be continuously adjusted in a timely manner.This article mainly expounds the common primary means of concealing, withholding income with the author summed up the bright case in the audit practice,Simple put forward specific audit methods and strategies,The auditors in the audit work has a certain guiding role in practice.

关 键 词：隐瞒截留收入 查账方法 审计监督 

分 类 号：F239[经济管理—会计学]