摘要
归纳分析了企业产品销售收入容易产生错误和出现舞弊的几种形式 ,即产品销售收入的入账时间不正确、入账金额不正确、销售发票管理不严以及销货退回、折扣与折让出现错弊 ,提出了相应的审计技巧。
The different forms for the mistakes and fraudulent practices aroused in calculating the sales income of company products were summed up and analyzed. To be exact, these forms were: the time for the sales income of products to enter in an account was incorrect, the sum of money entered in an account was false, the management of sales invoice wasn't strict and the mistakes and fraudulent practices aroused in refund and discount. Some relevant auditing skills were brought forward.
