| 基于Excel的审计线索追踪 |
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| 引用本文： | 胡玲玲.基于Excel的审计线索追踪[J].南阳师范学院学报,2011,10(6):83-86. |
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| 作者姓名： | 胡玲玲 |
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| 作者单位： | 河南工业职业技术学院经济管理系,河南南阳,473009 |
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| 摘 要： | 在审计过程中,审计人员从被审计单位提供的大量报表及明细表查找审计线索有一定的难度.然而,通过Ex-cel提供的＂审计＂功能可以帮助追踪审计线索,为审计工具提供帮助.
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| 关 键 词： | Excel 追踪 审计线索 |
Audit trail to track on Excel |
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| HU Ling-ling.Audit trail to track on Excel[J].Journal of Nanyang Teachers College,2011,10(6):83-86. |
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| Authors: | HU Ling-ling |
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| Institution: | HU Ling-ling(Department of Economics and Management,Henan Polytechnic Institute,Nanyang 473009,China) |
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| Abstract: | In the audit process,it is difficulty that auditors find audit trail from a large number of statements and schedules.However,it is useful that we take use of ＂audit function＂ in Excel. |
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| Keywords: | Excel tracking audit trail |
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