科恒广业制造公司存货审计研究.docxVIP

目录 TOC \o 1-3 \h \z \u 1 前言 1 1.1研究目的和意义 1 1.2 国内外相关研究状况文献综述 1 1.2.1 国外相关研究现状文献综述 1 1.2.2 国内相关研究现状文献综述 1 1.2.3 研究的发展趋势与启发 3 1.3 研究的方法和主要内容 3 2科恒广业制造公司简介和审计现况 4 2.1科恒广业制造公司简介 4 2.2科恒广业制造公司审计现状 4 3科恒广业制造公司存货审计存在的主要问题 5 3.1存货监盘测试程序不完整 5 3.2原材料账实不符 6 3.3仓库材料收发记录由同一人担任 7 4科恒广业制造公司存货审计存在问题的原因分析 8 4.1存货监盘测试制度不完善 8 4.2未对原材料进行分析性复核程序 8 4.3不相容岗位未分离 9 5科恒广业制造公司存货审计存在的问题的对策 10 5.1 完善存货监盘测试制度 10 5.2审计人员执行对原材料的分析性复核程序 10 5.3完善不相容岗位分离制度 11 6结论 12 参考文献 12 致谢 14 科恒广业制造公司存货审计研究 李杏 摘要:此文主要研究科恒广业制造公司存货审计问题。前言讲述了本文论述的目的及意义、国内外相关文献及研究成果；第二章对科恒广业制造公司及其存货内部审计现状进行了介绍；第三章针对科恒广业制造公司存货审计存在的问题进行论述，问题的内容涵括存货监盘测试程序不完整、原材料账实不符、仓库材料收发记录由同一人担任等；第四章对科恒广业制造公司存货审计存在问题的原因进行分析，即存货监盘测试制度不完善、未对原材料进行分析性复核程序、不相容岗位未分离等；第五章提出解决以上问题的对策，对策包含完善存货监盘测试制度、审计人员执行对原材料的分析性复核程序、完善不相容岗位分离制度等；最后是本文的结束语。 关键词：存货审计；问题；对策 Research on Inventory Audit of Keheng Guangye Manufacturing Company By LI Xing March,2020 Abstract:This paper mainly studies the inventory audit of Keheng Guangye manufacturing company. The Foreword describes the purpose and significance of this paper, related literature and research results at home and abroad. The second chapter introduces the status quo of Keheng Guangye manufacturing company and its inventory internal audit The Third Chapter Discusses The problems existing in the inventory audit of Keheng Guangye manufacturing company, including the incomplete inventory monitoring and testing procedure, the discrepancy of raw material account and the same person taking charge of the receiving and sending records of warehouse materials The Fourth Chapter Analyzes the causes of inventory audit problems in Keheng Guangye manufacturing company, such as imperfect inventory monitoring system, non-analytical review procedures for raw materials, non-separation of incompatible posts, etc. The fifth chapter puts forward the countermeasures to solve the above problems, including improving the inventory monitoring system, auditors to imple