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1 虚增利润的主要手段及其审计方法1.1利用销售业务虚增利润对企业利用销售业务多计收益,应注意以下几方面的审计:①对企业一般在年终时虚开发票虚构本年产品销售收入、次年用红字发票冲销,并称是销货退回业务的现象,应审查年终和次年初的发票存根,并与销售明细账核对即可发现。若确是销售退回,应按资产负债表日后调整事项进行处理。②企业
1 The main means of inflated profits and audit methods 1.1 The use of sales inflated profits The use of sales business extra revenue, should pay attention to the following aspects of the audit: ① For businesses generally false invoices at the year-end fiction this year product sales Revenue, the following year written off with the red letter, and said to be returned to business sales phenomenon, should review the end of the year and the beginning of the next invoice stubs, and check with the sales breakdown can be found. If the sale is indeed returned, should be adjusted after the balance sheet date for processing. ② business