企业收入舞弊及其审计对策探析财务管理专业

题 目 企业收入舞弊及其审计对策探析 摘要收入是目前信息使用者最关心的一个会计项目，投资者按总收入及其发生收入业务量的变化，并制定出相关决策；同时它也是企业管 理层关注的重要指标。统计数据显示 ，很多会计欺诈与收入有关。在审计工作中，收入舞弊审计是整个审计过程的重重之重，注册会计师要了解到 企业常用的收入舞弊方法，并选择合适的措施应对它。因而探讨收入舞弊的手法与审计策略具有的重要意义和给我们的启示。【关键词】：收入，收入舞弊，审计策略AbstractIncome is an accounting item that information users are most concerned about at present. Investors make relevant decisions according to the total income and the change of income business volume. At the same time, it is also an important indicator that enterprise management pays attention to. Statistics show that many accounting frauds are related to income. In the audit work, the audit of income fraud is the most important part of the whole audit process. CPA should understand the common methods of income fraud in enterprises and choose appropriate measures to deal with it. Therefore, it is of great significance and Enlightenment for us to explore the methods and audit strategies of income fraud.【key words】: Income , income fraud, audit strategies 目录1 绪论.................................................................1 1.1 研究背景...........................................................1 1.2 研究意义...........................................................1 1.3 研究方法...........................................................12 收入舞弊概述........................................................1 2.1 收入及收入舞弊的内涵..............................................1 2.1.1 收入的概念....................................................2 2.1.2 收入舞弊的概念................................................2 2.2 识别收入舞弊的识别方法............................................2 2....