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    October 31, 2025
    《专业视角》：资金审计的一种新视角
    本期专业视角本文旨在阐述大型企业资金审计的必要性，通过对比分析传统审计方法与甫瀚创新审计模式在审计程序、典型审计发现等方面的差异，进而为大型企业资金审计程序的优化提供新视角。
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Protiviti Shanghai Co., Ltd. (甫瀚咨询（上海）有限公司) is a Member Firm in China of the Protiviti network of independent and locally owned consulting firms that operate under the Protiviti name. Member Firms are autonomous companies, are not agents of Protiviti Inc. or other firms in the Protiviti network and have no authority to obligate or bind other firms in the Protiviti network . 甫瀚咨询（上海）有限公司是Protiviti网络下的中国成员公司，Protiviti网络由成立于全球各地的采用Protiviti名称独立经营的咨询公司组成。成员公司具有自主经营权，并非Protiviti Inc.或Protiviti网络下的其他公司的代理人，且并未获得使Protiviti网络下的其他公司承担义务或约束该等其他公司的授权。

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