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本文以坏账准备计提的查证实务为例,介绍了审计的过程,通过分析审计中发现问题产生的原因、造成的影响,思考了引起坏账准备出现问题的动因,以及操作细则、管理等方面的缺失。提出了应收款账龄计算及管理等方面的改进建议。
This article takes the verification practice of provision for bad debts as an example to introduce the process of auditing. By analyzing the causes of the problems found in auditing and the impact caused by them, we consider the motivation of the problems that cause bad debts, as well as the operation rules and management Missing. Proposed improvements in accounts receivable aging calculation and management.