关于应收账款审计的几点思考

Audit on the accounts receivable Thoughts

在市场经济迅速发展与完善的今天,随着商业信用的广泛推行,赊销逐渐成为销售活动的必要经营方式之一。应收账款问题表面上看是财务问题,实际上涉及整个企业经营管理全过程,且与企业的经营结果息息相关,因此,针对应收账款核算中存在的舞弊情形,找出相应的审计方法,充分挖掘应收账款的潜力,以此提高应收账款的经济性、效益性和效率性具有十分重大的意义。

In the rapid economic development and improvement of market today,with the widespread implementation of commercial credit,credit sales activities gradually become one of the necessary mode of operation,accounts receivable financial problems surface,the issue is,in fact,involve the entire enterprise management of the entire process,and results of operations and business are closely related.Therefore,accounting for accounts receivable that exist in fraud cases,find the appropriate audit approach,to fully tap the potential of accounts receivable,accounts receivable in order to improve the economy,effectiveness and efficiency is of great significance.