本文關(guān)鍵詞： 生產(chǎn)成本 分析性程序 反應(yīng)釜　出處：《會計之友》2015年17期 　論文類型：期刊論文

【摘要】：文章利用對A公司生產(chǎn)成本進行審計的具體案例,分析了如何利用分析性程序?qū)ιa(chǎn)成本進行實質(zhì)性測試,發(fā)現(xiàn)疑點并最終找出舞弊事實。該案例的分析及思考一方面幫助審計人員以后在審計過程中利用分析性程序發(fā)現(xiàn)重點及異�，F(xiàn)象,并利用審計中其他審計程序找出舞弊事實,給出適當?shù)膶徲嬕庖娂敖ㄗh;另一方面促進企業(yè)日后在合法的基礎(chǔ)上完善生產(chǎn)成本的核算及管理。
[Abstract]:This paper analyzes how to make use of the analytical procedure to carry on the substantive test to the production cost by using the concrete case of A company's production cost audit. On the one hand, the analysis and thinking of this case can help the auditors to find the key points and abnormal phenomena in the audit process by using the analytical procedure, and the other audit procedures can be used to find out the fraud facts. Give appropriate audit opinions and suggestions; on the other hand, promote enterprises to improve the accounting and management of production costs on the basis of legality in the future.
【作者單位】： 廣東培正學院;
【分類號】：F239.4
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本文編號：1523908