Analysis of accounts receivable audit.docx

Analysis of accounts receivable audit.docx

《Analysis of accounts receivable audit.docx》由会员分享，可在线阅读，更多相关《Analysis of accounts receivable audit.docx（4页珍藏版）》请在冰豆网上搜索。

Analysisofaccountsreceivableaudit

Analysisofaccountsreceivableaudit

Abstract:

Theaccountsreceivableisanimportantcomponentofliquidity,istheenterprise’sexternalcreditproducts,materials,provisionofservicesandotherreasons,theyshouldpurchaseunitsinaunitorreceivingservicesandothermoneycollected.Althoughitisalsopartofassetclassesaccounts,butitisthemonetaryfundswiththecompany,inventory,fixedassets,notthesame,thereisnophysicalform,caneasilybecomeafictionofcertainunitsorindividualbusiness,fraud,embezzlementofstateassetstocarryoutavarietyofcorruptactivitiestool.Thisrequirestheuseofauditandthemeansoftherelevantbusinessinformationandrelatedinformationtoreviewtodeterminethelegalityoftheiroperations,andillegalreasons,wouldbethewrongaccount,cookthebookstomakecorrectionsandadjustments.Keywords:

:

auditofaccountsreceivablebaddebtlossesspecifications1,accountsreceivableauditpoints（A）Accountsreceivableisasoundandeffectiveinternalcontrols1.Businessunitundertheorders,afterexamination,thepreparationofsalesnotice,asacreditdepartment,warehouse,billingandotherdepartmentsperformtheirdutiesreceivablebasis.2.Thecreditdepartmentinaccordancewithsalesnoticetocreditinvestigationandapprovalofcredit.3.Warehousesaccordingtothetransportsectorheldbythecreditdepartment’sapprovalofthesalesinasinglenuclearcargo.4.Theaccountingdepartmentofasingleissuanceofsalessalessalesinvoicesandsalesinvoicesandapprovedaccordingtorelevantdocuments,thepreparationofaccountingdocuments,registrationofabreakdownofaccountsreceivable,andaccountsforthegeneralclassification.5.Tellerstaffinreceiptofpayment,theregistrationofbankdepositsjournal.6.Forlong-termuncollectibleaccountsreceivable,theaccountingdepartmentshouldcollectionofaccountsreceivablenotpaidtocleanupbadloansandtimelytreatment.（B）changesinaccountsreceivableincreaseordecreasethelegitimacyandlegalityofWhetherpseudocolumnaccountsreceivable,pseudocolumnthephenomenonofcorporateprofitsthathavebeenhandlingaccountsreceivableforbaddebtsshouldexaminewhethertheuseofbaddebtlossescorruptactivities.Foundtohaveaccountsreceivablecreditbalancesshouldidentifythereasons,ifnecessary,tomakeclassificationadjustments.（C）ConversionofforeigncurrencyaccountsreceivableiscorrectWhethertheexchangeratesbeforeandaftertheselectedperiodequivalenttothesame;endaccountsreceivablebalancesinforeigncurrencybytheendofthemarketexchangerateisconvertedintorecordingcurrencyamount;differencebetweentheaccountingtreatmentoftranslationiscorrect.（D）AccountsreceivableitemsdisclosedinthefinancialstatementsontheappropriatenessofAccountsreceivableintheaccountingstatementwhethertheprojectunderthe“accountsreceivable”and“Receiptsinadvance”accountbelongtoabreakdownoftheendofthedebitbalanceofthetotalnumberofdecimalplaces.（E）baddebtsstandardsforconfirmingtheaccuracyoftheaccountsofdealingwithbaddebtsiscorrect.Second,accountsreceivableandanalysisofideasintheformofCuobi（A）AccountsreceivablearerecordedamountisnotaccurateAccordingto“EnterpriseAccountingSystem”requirement,inthepresenceofsalesofdiscountedpricesanddiscountscircumstances,therecordedamountofaccountsreceivableshouldbelump-summethod.Thereviewshouldpayattentiontowhetherthenetpricemethodaccountedforbythesituationinordertoachievethedelayorthenormalsalestaxrevenuetooperatingincomepurposes,which,auditingaccountspersonnelshouldreviewtheinvoicestoseeifanaccountreceivable,themainbusinessincomeaccountrecordsarethesame.（B）Accountsreceivablerecordsuntrue,unreasonable,unlawfulInpracticalworkisoftenmorecorporateaccountsreceivableadjustmentofincome,malpractice,“regulator”andacovervariousnon-normaloperationsofthe“shelter”,suchasthrough“accountsreceivable”accountpseudocolumnincome,orwithouttheapprovalofthe“notesreceivable”,“prepayments”andotheraccountstoreflectthecontentreflectedinthe“accountsreceivable”accountinordertoachievemorementionsofbaddebtreservepurposes.And“EnterpriseAccountingSystem”providesthatholdersoftheoutstandingcorporatenotesreceivable,ifthereisconclusiveevidencethatcannotberecoveredorunlikelytorecover,shouldtransferthebalanceofitsaccountsreceivablebookagainafterrequiredprovisionforbaddebts;business,ifadvancepaymentisconclusiveevidencethatitdoesnotcomplywiththenatureofpre-paidaccount,orbankruptcyduetosupplyunitstoremovetheotherreas