论应收账款内部审计——以众宏物流公司为例.docVIP

PAGE PAGE 15 摘 要 本文主要研究众宏物流公司应收账款内部审计过程当中存在的问题。第一部分阐述了对众宏物流公司应收账款内部审计研究的目的和意义、研究的主要方法。第二部分阐述了众宏物流公司应收账款内部审计的现状及主要的问题，一是应收账款和坏账数额居高不下；二是缺乏合理的后续审计；三是应收账款函证范围小，函证程序不合理。第三部分着重分析众宏物流公司应收账款内部审计问题产生的原因，一是信用评级不完善，包括未对客户进行信用评级和缺失信用的客户比例大两方面；二是审计人员对后续审计不重视；三是低估函证的重要性，没有严格控制函证过程。第四部分主要是对众宏物流公司应收账款内部审计存在的问题提出有效的解决措施，包括该方法的基本思路和实施步骤。第五部分为结语，对论文研究工作进行全面的总结，归纳出经验教训。 关键词 ：众宏物流公司，应收账款，内部审计 Abstract This paper mainly studies the problems existing in the internal audit process of the accounts receivable of ZhongHong logistics company. The first part elaborates the purpose and significance of the internal audit research on the accounts receivable of ZhongHong logistics company, and research on relevant research status. The second part describes the current situation and existing problems of the internal audit of the accounts receivable of ZhongHong logistics company. The first main problems are the high level of accounts receivable and bad debts. Second, the lack of reasonable follow-up audit. Third, the scope of the accounts receivable letter is small and the procedure is not reasonable. The third part mainly focuses on the reasons for the internal audit problems of the accounts receivable of Zhonghong logistics company. Firstly, the credit rating is not perfect, including the large proportion of customers without credit rating and lack of credit. Secondly, the auditors do not attach importance to follow-up audit. Thirdly, is underestimated the importance of the letter, not strictly control the letter process. The fourth part is mainly put forward some effective measures for the internal audit problems of the accounts receivable of ZhongHong logistics company, including the basic idea and implementation steps of this method. The fifth part is the concluding part, which summarizes the research work in a comprehensive way and sums up the lessons. Keywords: ZhongHong logistics company,accounts receivable,internal audit 目 录 TOC \o 1-3 \h \z \u TOC \o 1-3 \h \z \u 1绪论