多年来的审计实践,证明查经济案件帐,难度很大,其原因:一是贪污犯罪与不正之风交织,违纪与违法并存;二是公与私混在一起;三是作案人互相勾结、串通,采用种种手法隐瞒遮盖真象。有鉴于此,本文对审查会计帐的方法谈点肤浅意见。我认为检查经济案件的查帐方法,主要有以下十种: 一审查帐与帐,帐与实物是否相符,总帐与明细帐合计金额必须相等,否则就有问题。另外,对有疑问和重点的帐与实物要相核对。二审查收入帐。收入有营业收入、营业外收入和其他收入。营业外和其他杂项收入(如销售废品和次 Years of audit practice have proved that it is extremely difficult to find an economic case account because of the following reasons: First, there is a combination of graft crimes and unhealthy tendencies; discipline and illegalities coexist; second, both public and private co-owners; third, collusion between criminals and collusion , Using a variety of techniques to conceal the truth. In view of this, this article discusses the method of accounting accounting superficial comments. I think the check accounting methods for checking economic cases mainly include the following ten kinds: Whether the first-instance check-up and the account, the account and the real thing are consistent, the total amount of the general ledger and the detailed account must be equal, otherwise there is a problem. In addition, there is doubt and focus on the accounts and in-kind check. Second review income account. Revenue includes operating income, non-operating income and other income. Non-operating and other miscellaneous income (such as sales of scrap and times