analysis of receivables fraud and audit（分析应收账款舞弊和审计）.docVIP

Analysis of receivables fraud and audit Paper to write network: Abstract: accounts receivable fraud is one common method of accounting fraud, so the accounts receivable audit should be a focus of the audit, the paper first briefly introduce the concept of fraud, then the real work which Common receivables fraud and auditors for the audit of the following priorities. Keywords: accounts receivable, fraud; audit Currently, many companies or individuals in order to conceal their financial predicament or the purpose to meet their own interests, often at risk, take all kinds of illegal accounting methods, inflated or false by assets, falsifying or less out profits to achieve their goals. which, by receivables fraud is one common method of fraud, so auditing accounts receivable audit should be a focus of this paper first briefly introduce the concept of fraud, then the real work of receivables among the common fraud conduct the audit methodology and audit staff to make the following key discussion. Fraud is the behavior of people to achieve their purpose and intent for a particular act or omission of a certain behavior in the accounting fraud related to the receivables mainly in two aspects, one company accounts receivables adjustment using costs and product current profit and loss, and second, take advantage of the business enterprise receivables difficult to control settlement and some of its weaknesses, misappropriation of public funds for personal gain. First, the valuation of receivables and audit fraud Receivables denominated receivables specifically refers to the recognition and measurement, in our accounting system has been clearly defined criteria for the confirmation of receivables and measurement range, however, by receivables valuation is the most common means of fraud, there are : (A) the use of issuing a ‘big small tail ‘invoices for fraud The bulk characteristics of the small end of the invoice, the invoice billing stub and th