摘要:存货对于企业来说是最基本又最重要的流动资产，但由于存货的种类繁多和存放分散，很不利于对其进行审计。而存货的审计是对存货增减变动及结存情况的真实性、正确性和合法性的审计，对于健全企业内部控制，揭示舞弊等，都具有重大意义。本文在国内外存货审计研究现状基础之上，分析了课题研究的意义，界定了存货审计的内涵。认为存货审计具有差异性、成本计价繁琐等特点。指出存货审计的主要方法有分析性复核，存货监盘、验算法等。然后结合国内无锡太平洋包装厂的存货审计，对其进行分析研究。发现其存在虚增成本、发出成本计价错误、存货周转缓慢、存货内部控制不健全等问题。提出了重大错报风险评估与成本计价的应对、加强企业的存货管理、监盘和内控等措施。从而有效的改善企业的存货审计。

关键词  存货审计；存在问题；改善措施

Abstract:Inventory for businesses is the most basic and the most important current assets.However, due to a wide variety of inventories and storage dispersed,it is not conducive to its audit.And the inventory audit is the change in inventories and balances the authenticity, accuracy and legitimacy of the audit.For a sound internal control, revealing irregularities and others are of great significance.This research status based on inventory audits at home and abroad , analyzes the significance of the research,defines the inventory audit connotation.That inventory audits have differences, cost and other characteristics cumbersome.Pointed out that the main method of inventory audits,such as analytical review act, inventory monitoring,tested algorithm and so on.Then combined with the Pacific Packaging Factory in Wu Xi City.Analyze its inventory audits.Found its problems include inflated cost,error issuing cost,slow inventory turnover,inventory and other issues of internal control is not perfect.To propose a solution to risk assessment and cost of material misstatement response,strengthen enterprise inventory management,strengthen supervision of inventories disc,strengthen internal control of inventories and other related measures.Thus effectively improve the enterprise's inventory audit.

Keywords   Inventory audit   Problems   Improvement measures

在企业内部审计工作中，存货审计是一个重要的环节。对于企业的存货审计研究，内部审计的管理当然是重中之重，建立完善的审核制度刻不容缓，但是，企业要想长久发展下去，必须从最基础的做起。存货作为基础，又是最重要的，更应该正确的对其进行审计，应该采取有效的库存商品控制制度和管理制度。但是更关键的还是我们自身的素质要高，要有崇高的职业道德，我们审计人员要熟悉各项繁琐的工作流程，在存货质量确定审计业务中有很多环节都将依靠审计人员的职业判断。虽然存货审计的研究难度较大，但只要企业能有规范的存货管理，准确无误的会计记录，正规的存货监盘和完善的内部控制制度，对于出现的违法行为坚持不懈查处真相这些完善的做法措施，那么，一切都会使企业在正确的轨道上长久的运作下去。