cash audit

Most audit work on cash is done working from the bank statement.

现金审计的绝大部分审计工作都从银行对账单开始。

While, Ferguson and Taylor ( 2007) oppugn the positive correlation between free cash flow and audit costs.

但是Ferguson和Taylor（2007）的研究却对自由现金流代理问题与审计费用之间的正相关关系产生质疑。

Set up and perfect every account about cash, audIt'strictly the voucher of cash cash expense.

建立健全现金出纳各种帐目, 严格审核现金收付凭证.

Audit the daily General Cashier's Report against recorded cash movements.

审核总出纳每日报告,并且比对现金变动记录.

Gulf ( 1998) and Tsui ( 2001) has also verified Debt Control Hypothesis proposed by Jensen; the empirical result also shows that the existence of the debt weakens the positive correlation between free cash flow and audit costs.

Gulf和Tsui（19982001）也验证了Jensen所提出的债务控制假说，实证结果也显示债务的存在削弱了自由现金流与审计费用正的相关性。