浅谈上市公司应收账款的审计问题论文.docVIP

PAGE l l 吉 林 工 商 学 院 毕 业 论 文 题目名称： 浅谈上市公司应收账款的审计问题 院 系： 会计系 专 业： 会计学 学生姓名： 学 号： 44 指导教师： 年 05 月 27 日 淡谈上市公司应收账款的审计问题 摘 要：应收账款在很多企业的资产中，占有较大的比重，而且应收账款的发生、收回与销售业务往往是紧密联系的。应收账款问题表面上看是财务问题，实际上涉及整个企业经营管理全过程，且与企业的经营结果息息相关。因此应收账款审计容易出现问题，往往一些单位出于这样或那样的目的，虚增或虚减应收账款，进而虚增或虚减销售收入，造成会计虚假。因此应收账款的管理是企业债权管理的重点。应收账款审计工作存在的问题应当引起审计人员的关注，改进应收账款管理审计工作对提高审计质量、督促企业进一步加强应收账款管理具有十分重要的意义。本人就应收账款审计的步骤、应收账款容易出现的主要问题、应收账款业务的舞弊与审计、如何防范及应收账款管理审计的目标及意义谈谈自己的看法。 关键词：应收账款；审计；舞弊 Light talk of account receivable of listed companies audit problems Abstract: accounts receivable in many enterprise assets, greater importance, and accounts receivable occurrence, withdraw and sales business is often closely linked. Accounts receivable problem on the surface is the financial problems, actually the whole enterprise management process involved with the management of the enterprise, and the results is closely linked. Therefore accounts receivable audit easy occurrence problem, often a few units for this or that purpose, empty to add or a virtual minus receivables, and empty to add or a virtual minus sales revenue, causing accounting falsehood. So of the management of accounts receivable is the enterprise claims key management. Accounts receivable audit work problems caused by auditors shall be of concern, improve receivable management to improve the auditing quality audit, to supervise enterprise further strengthen receivables management has the extremely vital significance. I just accounts receivable audit steps, and receivables prone to main problems, and receivables business fraud and audit, how to prevent and receivables management audit the goal and significance about their own opinions. Keywords: receivables；audit；fraud ?? 目 录 HYPERLINK \l 一、应收账款审计的步骤 一、应收超链接账款审计的步骤 (4) HYPER