2016借款的审计.pptVIP

借款的审计与实务操作 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 课程的内容 一、借款审计的概述 二、借款所涉及的业务流程 三、借款实质性程序工作底稿的编制要求与审计风险提示 四、综合案例分析 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 一、借款审计的概述 （一）借款活动的特点 （二）借款审计的流程 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 一、借款审计的概述 （一）借款活动的特点 1、通常交易数量较少，单笔交易的金额较大 2、须遵守国家法律、法规和相关契约的规定 3、漏记或会计处理不恰当，会导致重大错报 Evaluation only. Created with Aspose.Slides for .NET 3.