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author:

潘琰 (潘琰.) [1] (Scholars:潘琰)

Indexed by:

PKU

Abstract:

<正>确定应收帐款的审计程序,必须围绕应收帐款的审计目标,结合企业具体情况来考虑.以下试在研究应收帐款审计目标、概括其一般程序的基础上,对不同情况下应收帐款审计程序问题进行研讨.

Keyword:

会计报表 审计程序 应收帐款 明细表 符合性测试 肯定式函证

Community:

  • [ 1 ] 福州大学会计系

Reprint 's Address:

  • 潘琰

Email:

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Related Keywords:

Source :

审计研究

ISSN: 1002-4239

CN: 11-1024/F

Year: 1996

Issue: 02

Page: 33-37

Cited Count:

WoS CC Cited Count:

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count:

Chinese Cited Count:

30 Days PV: 0

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