摘 要企业能否顺利有效地开展存货审计活动，需要对会计师事务所目前存在的审计进行严格的调查，同时还需要提高会计师事务所的审计水平。目前，随着审计形势不断发生变化，各种存货审计问题不断涌现，给会计师事务所以及有关企业造成极其负面的影响。综上所述，如何实现，存货审计的科学化发展是当下摆在企业面前，必须要重视的关键问题。本文以会计师事务所为研究对象，详细分析了会计师事务所存货审计现状及其面临的问题，并提出了相应的审计对策。首先，对存货审计的理论进行了概述；其次，说明了会计师事务所存货审计现状，并提出了存在的问题。在上述问题的基础之上，探讨存在的深层次原因，并结合我国的国情提出有针对性的建议，希望能够为下一阶段实践的发展提出有针对性的建议，这也是其水平之所以能够提高的重要前提和关键体现。关键词：会计师事务所； 存货审计； 存货监盘AbstractWhether an enterprise can carry out inventory audit activities smoothly and effectively requires a rigorous investigation of the existing audits of the accounting firm, and it also needs to improve the audit level of the accounting firm. At present, with the continuous changes in the audit situation, various inventory audit problems continue to emerge, causing extremely negative impacts on accounting firms and related companies. In summary, how to achieve it, the scientific development of inventory audit is the key issue that must be paid attention to before the enterprise.This article takes the Dalian branch of Dahua Certified Public Accountants as the research object, analyzes in detail the inventory audit status of Dahua Certified Public Accountants' Dalian Branch and the problems it faces, and puts forward corresponding countermeasures. First, it outlines the theory of inventory audit; second, it explains the status of inventory audit of the Dalian branch of Dahua Certified Public Accountants, and raises existing problems. On the basis of the above-mentioned problems, explore...
