摘要
相关研究表明,收入操纵是上市公司最常用的报表粉饰手法,也是造成审计失败的常见原因。黄世忠教授以案例剖析的方式,揭示出收入操纵的九大陷阱,并从改革收入确认准则概念基础、关注预警信号、扩大审计范围和完善审计聘任机制等角度,提出抑制收入操纵、防范审计失败的若干政策建议。我刊将分三期刊发此文,供广大读者参考。
Based on related studies, revenue manipulation is oneof the most frequently used tricks by the listed companiesin window-dressing, which is also a common cause ofaudit failure. Professor Huang Shizhong presents, withcase study illustrations, the nine traps of revenuemanipulation. Recommendations for curbing revenuemanipulation and preventing audit failures include arevision to the concept of revenue recognition, beingalert to red-flag signals, the expansion of the auditscope and improving the engagement appoinmentprocedures.
出处
《中国注册会计师》
2004年第1期28-33,共6页
The Chinese Certified Public Accountant
基金
教育部资助课题"证券市场舞弊审计技术及规范研究"的阶段性成果
