关于主营业务成本存货验证法的思考

主营业务利润是企业主管部门、股东及报表使用者关注的重要指标,其真实性是任何审计工作的重点之一。因此,直接影响主营业务利润的主营业务成本自然成为审计师工作的重中之重,而存货的日常管理和期初、期末余额与主营业务成本是息息相关的,那到底是如何关联的?本文从自己实际工作体会,并参照国际五大会计师事务所---香港"德勤·关黄陈方会计师行"的一些做法,简论一下主营业务成本的存货验证法,以期抛砖引玉。

Thinking on the Inventory Verification Method of the Main Business Cost

The main business profit is an important index that department in charge, stockholder and user of the statements pay great attention to, its truthfulness is the main task of the auditing work. Therefore, the main business cost, which influence the business profit, become the key point of the auditing, the daily management, beginning and final balance is closely related to main business cost. How do they connect? With the reference of the practice of the International Five Accountant Agency-Hongkong Deqin-Guanghuang Chenfang Accountant Agency, the inventory verification method of main business cost is briefly discussed.