摘要
收入直接关系到企业的利润,所以在收入上往往会出现一些问题。作为审计人员在进行审计时要高度重视。本文主要从收入舞弊的种类、收入审查的重要关注点和重要审计程序的案例分析三个方面进行论述。
Income is directly related to the henefits of companies. So there often comes into being problems with respect to income. Auditors must pay attention to these problems. This paper develops a discussion through case analysis with respect to types of corruption, focuses of income investigation and important procedures of auditing.
出处
《价值工程》
2010年第18期5-5,共1页
Value Engineering
关键词
收入
审计
方法
income
audit
approach
