3.1.2.1 賬項(xiàng)基礎(chǔ)審計(jì)賬項(xiàng)基礎(chǔ)審計(jì)也稱(chēng)詳細(xì)審計(jì),主要功能在于查錯(cuò)防弊,其技術(shù)方法主要是從審計(jì)期間會(huì)計(jì)事項(xiàng)所依據(jù)的相關(guān)會(huì)計(jì)原始憑證入手,追查到記賬憑證、賬簿、會(huì)計(jì)報(bào)表等會(huì)計(jì)文件的形成,驗(yàn)算其記賬金額,核對(duì)賬證、賬賬 (共 4147 字) [閱讀本文] >>