对华泰实业公司存货审计过程问题分析与研究.pdfVIP

华泰实业公司存货审计问题分析与研究 摘 要 存货对于生产制造业、批发业、零售行业，甚至服务行业都是十分重要的， 它从一定程度上反映了企业经营的特点。 准确地进行存货审计，会对于了解企业的流动资产、营运资本、总资本、销 售成本、毛利以及净利润产生直接的影响；对于利润分配、所得税等产生间接的 影响。因此存货审计的准确性对企业是十分重要的。 审计人员在进行存货审计时，其恰当与否、准确与否，直接影响着企业管理 信息的准确性和恰当性。审计人员应具有丰富的实务经验，同时还要具有敏锐的 专业判断和对异常现象的感知能力及综合分析能力，因此对存货审计的技术及技 巧要求非常高。所以一套完善的存货审计程序对审计人员来说是非常重要的，也 是有一定研究意义和现实价值的。 本文以外部审计小组对北京华泰实业公司存货进行审计的过程为分析对象， 运用审计理论，分析其存货审计过程的执行现状和结果，找出存货审计过程中存 在的不足，并提出了进一步提高存货审计质量的有效途径，以期达到有效开展存 货审计的目的。 关键词：华泰实业公司，存货审计，审计质量，存货分析 II 华泰实业公司存货审计问题分析与研究 Abstract The stock is very important to manufacturing industry, wholesalers, retailers, even service industry. It reflects the business feasure to a great extent. It has effect on the understanding concerning current assets of enterprises, working capital, total capital, cost of sales, gross and net directly to conduct the inventory auditing accurately. And it has indirect effect on profit distributing and income taxes etc. It affects the accuracy of the management information of enterprises directly, whether the inventory auditing is proper, accurate or not as the work was doing by auditors. This paper studied the inventory auditing of Beijing Huatai Industry Company, with auditing theory, analyzed the companys auditing status and conclusion, and find out the insufficient. It also gives the proper solution for improving the quality of inventory auditing, in order to achieve the target of inventory auditing. Auditors in inventory, its proper audit, accurate, not directly affect the accuracy of the information management of enterprises. This company based in Beijing, China, for the inve