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存货是企业流动资产中占用比例最大，流动性最弱的项目。它的种类繁多，收发频繁，经历了采购、入库、保管、领发、使用等一系列生产经营过程。由于其在企业的滞留时间长，核算使用的账户多，内部流转和结算关系复杂，所以利用存货虚增资产、虚减税金、虚计损益的舞弊极易形成。目前在审计实践中，许多重大问题都与存货相关。审计人员应具备丰富的实务经验，同时还应具备专业判断能力和对异常现象的感知分析能力,因为只有在此基础之上，审计人员才能通过专门的审计方法和技巧去查找存货舞弊的原因与手段,达到遏制会计信息失真的目的。

存货；舞弊；审计；手段

Inventory is a item which liquidity is the lowest but occupies the biggest share in the current assent. Inventory is easy to regulate the amount of asset、tax and profit. There are many reasons such as that: inventory consists of many items; inventory runs through a series of operating process including purchasing、storage、custody and using; inventory takes a long time before it leaves the enterprise; inventory is calculated through many accounts. At present in audit practices, many major issues are interrelated with the inventory. Therefore, auditor should have the rich practice experience, meanwhile should have the specialized judgment capability, the sensation and analysis capability about the unusual phenomenon. Only then in this foundation, auditor can find the reasons and tricks of inventory through special auditing methods to control the disguise of accounting information.

Inventory；fraud；audit；means

 

《企业会计准则—存货》规定，存货是