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目前,对收入真实性的审查已成为判断企业业绩状况的一个重要的方面。但是,现行的收入真实性审计策略仍旧侧重于对收入项目的检查。面对越来越复杂隐蔽的造假手段,仅仅从收入项目进行检查也许并不能很好地发现问题。本文从非收入项目着手,包括从企业的盈利目标、产能、现金流向、人力资源成本、包装材料及水电费等其他项目分析收入的真实性,从而为发现可能存在的收入舞弊开辟了独特的途径。
At present, the review of the authenticity of revenue has become an important aspect of judging the performance of enterprises. However, the current revenue auditing strategy still focuses on the checking of revenue items. In the face of increasingly complex and covert fraud, checking solely on revenue items may not be a good way to spot the problem. Starting with non-revenue items, this article analyzes the authenticity of revenue from other aspects of a company’s profitability goals, capacity, cash flow, human resource costs, packaging materials and utility bills, opening up a unique avenue for detecting possible revenue fraud .