cash audit [经] 现金审计, 现金审查
- Set up and perfect every account about cash, audit strictly the voucher of cash income and cash expense.
建立健全现金出纳各种帐目,严格审核现金收付凭证。 - Article38 Auditors shall conduct audit and obtain testimonial material by means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit
第三十八条审计人员通过审查会计凭证、计帐簿、计报表,查阅与审计事项有关的文件、料,检查现金、物、价证券,向有关单位和个人调查等方式进行审计,并取得证明材料。
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