往来账户的舞弊与审计策略

摘　　要

近年来，国内外爆发了一系列重大的财务报告舞弊案，无论是中国的琼民源、红光实业、郑百文、银广夏等案件，还是美国的安然、世通、施乐、阳光，已经引起社会各界的广泛关注，如何识别和治理财务报告舞弊问题一直是各方关注的焦点。而往来账户由于既与收入相关，又与成本相连，同时也隐藏有各类管理问题的特点，更使其成为财务报告舞弊的多发地带。笔者从舞弊的含义出发，首先揭示了舞弊的目的，并结合在实习中遇到的实际问题阐述了部分企业如何利用往来账户进行舞弊，然后针对其舞弊手段探讨了相应的审计策略。

关键词：舞弊；舞弊手段；风险导向审计

Fraud and Audit Strategy of the Current Account
ABSTRACT

In recent years, a series of major financial reporting fraud occurred at home and abroad. The cases of Qiongminyuan, Zhenbaiwen of china and Enron, Sunshine Company of America have attracted widespread attention in the community. How to identify and deal with financial reporting fraud has been the focus of the parties. Current account is the financial reporting fraud-prone areas more easily, because of its feature that is not only income-related and the cost associated with, but also various management problems hidden. I start from the meaning of fraud, describe how some companies utilize current accounts for fraud and then discuss its fraud strategy of the corresponding audit combining the practical problems encountered in practice.

Keywords: fraud; fraud means; risk-based audit

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