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在对银行存款的审计检查中,我们发现一些企业的银行对帐单,由于银行有的记帐员对错帐不按规定冲正,而是采取一些不规矩的作法,这对企业核对银行存款和审计部门对银行存款的审计,带来了一些不便。笔者就此谈点肤浅认识,供同行们研究探讨。一、银行对帐单错帐冲正不规矩的几种作法:(1)以相等的数额作反方向冲正。(2)以错帐的差额作补充登记。(3)要企业以“转帐支票”转付错记的收入数额。二、银行对帐单错帐冲正不规矩的主要原因。一是部分银行记帐人员的素质低。有的记帐人员由于没有经过正规的学习和培训,未能正确掌握错帐冲正的规定;有的是缺乏实践经验;有的是记帐人员不负责任,
In the audit of bank deposits, we found that some companies bank statements, due to some bank accountants not correct the wrong accounting errors, but to take some irregularities, which check against corporate bank deposits And the audit department of bank deposits audit, brought some inconvenience. I talk about the superficial understanding for colleagues to study. First, bank statements incorrect account of the irregularities of several practices: (1) the same amount as the opposite direction rushed. (2) the difference between the wrong account for additional registration. (3) To ask the enterprise to transfer the amount of mispriced income by “checking by check”. Second, bank reconciliation wrong account irregularities the main reason. First, the quality of some bank accounts staff is low. Some accountants failed to properly grasp the provisions of the wrong accounts because they did not undergo formal study and training; some did not have practical experience; some did not hold accountants accountable,