摘 要随着经济的发展以及市场的扩大，越来越多的企业采用了“先发货后付钱”的这种销售方式吸引客户扩大市场占有率从而来增加收益。然而应收账款的不断增高对于企业经营也有很大的压力。事务所对企业进行应收账款审计越来越来越重要。而在应收账款审计中也会因为各种原因对应收账款的审计上有所偏差，出现问题，使应收账款审计有失公允，影响审计结果，提高了审计的风险，这是在很多事务所审计中会出现的问题。本文针对在东港惠恒合伙税务师事务所的实习审计中，所发现事务所在应收账款审计中出现的问题以及原因，通过对事务所的应收账款审计现状分析事务所在进行应收账款审计出现问题的成因。以应收账款审计程序为原理分析事物所在应收账款审计中出现的问题，其中问题主要表现在事务所在审计的过程中简化函证程序的问题，事务所发出函证的回函率低，忽视应收账款的替代测试这几个方面，以及应收账款审计中可能出现的风险，从应收账款函证程序的角度、应收账款替代测试的角度提出了解决方案，并且对对事物所和审计人员在审计风险和未来发展上提出一些意见。关键词：应收账款；审计程序；替代测试；函证 Abstract As the economy continues to develop, many companies use credit sales as an important means for companies to increase revenue and expand market share. However, the continuous increase in accounts receivable also puts a lot of pressure on business operations. Firms' auditing of accounts receivable by enterprises is becoming more and more important. In the audit of accounts receivable, there will be deviations in the audit of accounts receivable due to various reasons, and problems will occur, which will make the audit of accounts receivable unfair, affect the audit results, and increase the risk of audit. This is Problems that can arise in audits of many firms. This article focuses on the problems and causes of the firm's audit of accounts receivable found in the practice audit of Donggang Huiheng Partners Tax Firm, and analyzes the firm's problems by analyzing the current status of the firm's op...
