恒昇运业公司营业收入内部审计存在的问题及建议.docVIP

摘　要 随着我国资本市场的稳步发展，激烈的市场竞争不仅对公司盈利能力提出了更高的要求，也对企业营业收入内部审计的完整有效性给予了关注，由于营业收入是企业利润的一大重要来源，因此，在内部审计的流程中，营业收入内部审计的重要性不言而喻。本文所采用的案例是恒昇运业公司，所处行业为运输业，营业收入作为运输企业的主要收入之一，对该企业的效益有着很大影响，运输企业营业收入处理是否严谨直接关系到运输企业的生存能力与竞争能力。 本文的研究分为理论研究和案例分析两部分。在理论阶段，文章整合梳理了营业收入内部审计的定义及具体内容。在案例阶段，本文全面分析了恒昇运业公司现行审计程序存在的问题，并提出了相对应的解决措施。文章在以往营业收入审计项目研究成果的基础上，认真分析了营业收入审计实践中出现的问题，通过本文的研究，希望能够对实际审计工作开展中有一定借鉴作用，并可以在今后的工作中得到不断的改进和补充。 关键词：内部审计；营业收入审计；控制测试 Abstract With the steady development of Chinas capital market, the fierce market competition not only raises higher requirements for the profitability of the company, but also pays attention to the integrity and effectiveness of the internal audit of business revenue. As a result of the business income is a major source of enterprise profit, the business income is in the internal audit process. The importance of internal audit is self-evident. The case used in this paper is Hengsheng Transport Company, which is located in the transport industry. As one of the main revenue of the transport enterprise, business income has a great impact on the efficiency of the enterprise. Whether the business income of the transport enterprise is handled rigorously or not is directly related to the viability and competitiveness of the transport enterprise. This paper is divided into two parts: theoretical research and case analysis. In the theoretical stage, the article combs the definition and specific content of internal audit of business income .In the case stage, this paper comprehensively analyzed the problems existing in the current audit procedures of Hengsheng Transport Company, and put forward corresponding solutions. Based on the previous research results of business income audit projects, this paper carefully analyzed the problems in the practice of business income audit. Through this study, I hope that it can be used for reference in the actual audit work, and can be continuously improved and supplemented in the future work. Keywords: Internal Auditing; Audit of