| 应收账款舞弊及审计对策 |
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| 引用本文： | 巩冰冰.应收账款舞弊及审计对策[J].科技和产业,2013,13(3):113-116. |
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| 作者姓名： | 巩冰冰 |
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| 作者单位： | 辽宁省电力有限公司阜新供电公司财务部,辽宁阜新,123000 |
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| 摘 要： | 针对应收账款审计问题,采用归纳分析的方法,分析了企业应收账款舞弊的动机和主要表现手段,提出加强应收账款函证、合理利用辅助工具、严格执行三级复核等审计对策。研究结果为控制应收账款审计风险具有指导意义。
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| 关 键 词： | 应收账款 舞弊 虚增利润 审计 内部控制 |
Accounts Receivable Fraud and Audit Countermeasures |
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| GONG Bing-bing.Accounts Receivable Fraud and Audit Countermeasures[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2013,13(3):113-116. |
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| Authors: | GONG Bing-bing |
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| Institution: | GONG Bing-bing(General Accounting Department,Fuxin Supply Company of Liaoning Provincial Power Company,Fuxin Liaoning 123000,China) |
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| Abstract: | According to the audit of account receivable, by using the method of inductive analysis, analysis of enterprise accounts receivable fraud motive and main performance measures, put forward to strengthen the accounts receivable confirmation, the rational use of aid, strictly carry out the three review audit countermeasures. The result has guiding significance for the control of accounts receivable of audit risk. |
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| Keywords: | accounts receivable fraud false profit audit internal control |
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