【摘要】 要揭示高校校办企业资产及效益的真实性 ,需对企业的潜亏进行审计。主要应加强对应收账款、存货、折旧、长期投资等会计科目的审计更多还原

【Abstract】 To reveal the enterprises′ genuineness of assets and benefits in college,it needs to audit the enterprises′ potential capital loss.You should strengthen the auditing of the accounting item,such as accounts receivable,stock,depreciation,long-term investment and so on.更多还原