摘要
实际审计工作中发现,会计舞弊有多种方式,而利用应收账款舞弊是其常用的方法之一。这就要求注册会计师既要保持应有的职业谨慎和专业判断能力,又要掌握识别应收账款舞弊的方法,从而降低审计风险。本文从审计实务角度揭示了一些上市公司常用的利用应收账款进行舞弊的手法以及注册会计师的应对策略。
Discovers, accountancy embezzling to have various ways in the actual audit work, but make use of the accounts receivable to embezzle is one of its in common use methods. this will beg the registration accountant since want to keep to should have careful judge the ability with profession, and again control the method that identify accounts receivable's embezzle, from but lower the audit risk. This text is from the audit actual situation the angle announce to publiced the in common use exploitation accounts receivable of some listed companies to proceed the skill that embezzled and register the replying of accountant the strategy.
出处
《哈尔滨商业大学学报（社会科学版）》
2004年第3期114-116,共3页
Journal of Harbin University of Commerce:Social Science Edition
