现金审计中有关问题的探讨

现金是企业中流动性最强的一类资产，极易发生亏空，因而在审计中具有举足轻重的地位。本文论述了如何建立完善的现金内部控制及所要达到的目标，通过现金盘点、凭证审查、帐帐核对、帐外帐的审查等几个方面的探讨，对现金审计中常遇到的重大风险及应采取那些对策进行了论述。

Discussion on Problems related to cash-audit

Cash is the asset that has the strongest fluidity during the enterprises. It is very easy to be in the red. Thus it has the key status during the audit. You can find in this chapter that how to build perfect cash internal control structure and object to obtain. The author discusses some respects such as cash - check, credence - exmaining, account - check to account, account ?checkup out of account and so on. Simutaneously, the writer describes the significant risk frequently found in the audit and provides some corresponding methods to substract the risk.