船舶修造企业应付账款错弊的审计及预防

Auditing of Accounts Payable for Ship Repairing Enterprises

阐述了船舶修造企业应付账款审计的意义、目标,列举了企业应付账款中常见的错误和舞弊情形,提供了对企业应付账款进行内部审计方法和预防企业的应付账款错弊的建议。

This paper expounds the significance and goal of accounts payable auditing,lists the common mistakes and frauds in accounts payable,puts forward the internal audit method and suggestions on preventing the errors and frauds of accounts payable.