摘 要市场经济连续多年的不断进步让企业之间的竞争越来越激烈，与此同时企业财务报表舞弊问题更加严重，财务报表真实性不断降低，很多企业开始游走在我国相关法律的边缘地带，严重影响市场经济发展秩序。同时也带来了许多的负面影响。目前审计工作主要采用现代风险导向审计，审计人员在进行审计工作时将审计资源进行合理有效的分配，尽可能将审计风险降低到最小。销售与收款循环涉及了企业的收入以及资产项目，意味着销售与收款循环不仅仅会影响企业利润表项目还会影响企业资产负债表项目。所以，销售与收款循环审计也是财务报表审计中十分重要的内容，而审计过程中出现的审计风险也成为现阶段需要解决的一大难题。本文以辽宁中意慧佳会计师事务所为研究对象，采用实地考察法、案例分析法、文献分析法等研究方法，对辽宁中意慧佳会计师事务所销售与收款循环审计现状进行分析，发现该事务所应收账款函证回函率较低、审计过程缺乏不可预见性和对底稿缺乏针对性修改等问题。针对以上问题，通过分析其产生原因，提出完善销售与收款循环审计的对策建议。最终取得销售与收款相关审计问题的研究成果，提高事务所审计质量、降低审计风险。对促进事务所未来发展具有现实意义。关键词：交易循环审计；销售与收款；审计程序AbstractThe continuous progress of market economy for many years makes the competition between enterprises more and more fierce. At the same time, the fraud of financial statements is more serious, and the authenticity of financial statements is decreasing. Many enterprises begin to walk on the edge of relevant laws in China, which seriously affects the development order of market economy. At the same time, it also brings many negative effects. At present, modern risk oriented audit is mainly used in audit work. Auditors allocate audit resources reasonably and effectively, and minimize auditing risk as much as possible. The sales and collection cycle involves the revenue and asset items of an enterprise, which means that the sales and collection cycle will not only affect the profit statement items of an enterprise, but ...
