案例,spss,数据分析

应收账款舞弊及其审计措施


全文字数:16000字左右  原创时间:<=2022年

【内容摘要】

应收账款舞弊及其审计措施

当今是一个社会主义经济市场,企业之间竞争非常激烈,为增强竞争力,增加销售收入,都开始采用赊销这个方式,这也是一个无可避免的趋势。发展到如今也变得越来越普遍,其比重甚至逐渐超出了直接现金交易。在“应收账款”为企业带来许多积极正面影响的同时,它也成为了许多企业造假舞弊的重要手段。
利用应收账款的舞弊来粉饰账面利润是一些造假企业的惯用手法。如四川长虹巨额销售款无法收回,ST超日巨额应收账款难追回等造假等,应收账款的舞弊都使企业面临着严峻的经营发展问题,这些新闻我们都耳熟能详,所以不论对于企业内部审计人员亦或外部审计人员,对此都必须予以加倍重视!
因此,审计人员必须了解应收账款的各种舞弊形式并且熟练掌握有针对性的审计措施来降低审计风险。
关键词:应收账款舞弊;应收账款审计;审计分析

Abstract
Nowadays, it is a socialist market economy, competition is fierce among enterprises. To enhance competitiveness and increase sales revenue, it begins to use credit, and it is a trend which is inevitable and common, and even its share gradually beyond the immediate cash transactions. While the "accounts receivable" brings a lot of positive impact, it also becomes an important means which many companies use to create a fraud.
Using the fraud of AR is a common method to conceal the bad financial statements. Such as the huge amount of AR of Sichuan Changhong Electric CO., Ltd and Shanghai Chaori Solar Energy Science & Technology Co.,Ltd couldn’t be received. The fraud of AR brought much bad influence on the company. So both the internal auditors and outside auditors should put much more emphasis on the AR.
Therefore, the auditor must understand the various forms of fraud of AR,and master targeted auditing measures to reduce risk.
Key words: Accounts receivable fraud;Accounts receivable audit;Audit analysis
目录
绪论 1
一、应收账款的舞弊形式 1
(一)设置账户时的舞弊形式 2
(二)会计核算过程中的舞弊形式 2
(三)到期回收时的舞弊形式 3
(四)上下年度结转时的舞弊形式 4
(五)坏账处理过程中的舞弊形式 4
二、应收账款舞弊的审计措施 5
(一)审计分析程序 5
(二)评估企业的内部控制制度 5
(三)实质性测试程序 5
(四)针对第一章内容的实质性测试程序 6
三、案例分析(一)——海联讯 8
(一)公司概况及舞弊事件回顾 8
(二)对应收账款进行审计分析 8
(三)针对分析结果实施审计程序 12
(四)总结 14
四、案例分析(二)——百圆裤业 15
(一)公司概况及舞弊事件回顾 15
(二)对应收账款进行审计分析 15
(三)针对分析结果实施审计程序 17
(四)总结 18
五、结论 18
参考文献 20
致谢 21

 

 

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