沈阳城市学院毕业设计（论文）目 录摘 要........................................................................................................................IAbstract.....................................................................................................................II引 言.......................................................................................................................11 应收账款审计概述................................................................................................31.1 应收账款审计的含义.................................................................................31.2 应收账款审计目标.....................................................................................31.3 应收账款审计程序.....................................................................................31.4 应收账款审计应注意的事项.....................................................................42 北京中瑞诚会计师事务所杭州分所应收账款审计现状....................................52.1 应收账款风险评估的现状.........................................................................52.2 应收账款控制测试的现状.........................................................................52.3 应收账款实质性程序的现状.....................................................................63 北京中瑞诚会计师事务所杭州分所应收账款审计中存在的问题....................73.1 应收账款控制测试执行不到位.................................................................73.2 函证程序不完全符合审计准则要求.........................................................73.3 应收账款坏账准备审计不充分.................................................................83.4 应收账款审计复核流于形式复核不彻底.................................................94 完善北京中瑞诚会计师事务杭州分所应收账款审计的对策建议..................104.1 加强控制测试执行力度...........................................................................104.2 完善函证的收发程序加强控...
