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摘要：应收账款是企业因销售商品、提供劳务等经营活动，应向购货单位或接受劳务的单位收取的款项，主要包括企业销售商品、提供劳务等应向有关债务人收取的价款及代购货单位垫付的包装费、运杂费等。它是企业的一项重要流动资产，也是一项风险较大的资产。由于应收账款和其他实物资产不同，它并没有实物形态，所以无论是上市公司还是非上市公司都想利用应收账款弄虚作假，人为调节利润，逃避税收，贪污国家资产，进行各种会计舞弊行为。6105
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本毕业论文就一些上市公司和非上市公司的应收账款审计时发现的普遍存在的问题展开讨论和分析，然后针对这些问题提出相应的对策。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。
关键词：应收账款； 审计； 会计舞弊； 策略
Common Problems and audit strategies In the Auditing Process of Accounting Receivables
Abstract: Accounts receivables are the items which a company should get from another company who has purchased its products or labors, mainly including the items the company should charge from its debtor because of the products and labor the company has offered, the packing expense and freight and miscellaneous charges that the representing company has pre-paid. It is an important liquidity with high risk. Owing to its difference which is virtual from other physical assets, both listed and unlisted companies will cheat on accounts receivables, change profits on purpose, get rid of tax, corrupt state assets and cheat as more as they can.
This paper discusses and analyses some listing corporation and non-listed company should be found of receivable account audit of the common problems, and then put forward the corresponding countermeasures to solve these problems，And then put forward the corresponding countermeasures to solve these problems. Accouts 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.
Keywords: account receivables; audit; accounting fraud; strategy
目 录
一、绪论 1
（一）研究目的与意义 1
（二）研究思路与方法 1
（三）研究的基本内容与框架 .2
二、应收账款审计的相关理论及研究综述 3
（一）应收账款审计的目标及程序 3
（二）应收账款审计的文献综述 3
三、应收账款审计过程中常见的问题 5
（一）应收账款的金额不真实 5
1、虚假的应收账款导致销售收入的增减 5
2、会计处理违背会计制度 5
（二）应收账款与其它账户混淆 6
（三）应收账款坏账准备的计提不合理 6
1、随意改变坏账准备的计提比例 6
2、坏账准备的计提基数错误 7
（四）应收账款坏账损失的处理不合理 8
1、坏账损失的确认随意、账务处理不及时 8
2、坏账核销审批制度不完善 8