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在煤炭企业财务报表中,资产负债表里的销售与收款循环里的应收账款和营业收入科目,以及损益表里的维简费和安全生产费科目,对煤炭企业财务数据真实性具有重要影响。本文结合煤炭企业实际探讨这些重点数据真实性审计的方法。一、应收账款数据真实性审计审计人员对从被审计单位获得的应收账款数据进行审计时,审计程序大体分为两部分:一是对取得的电子数据的真
In the financial statements of coal enterprises, accounts receivable and operating income accounts in sales and receipt cycles in the balance sheet, as well as peacekeeping costs and safety production fees in the profit and loss account, have the following effects on the authenticity of the financial data of coal enterprises: Significant influence. In this paper, coal enterprises to explore the actual audit of these key data methods. First, the authenticity of accounts receivable audit Auditors audited units from the audited accounts receivable data, the audit process can be divided into two parts: First, the true electronic data obtained