目 录 摘 要......................................................................................................................IAbstract...................................................................................................................II引 言......................................................................................................................31 营业收入审计概述...............................................................................................41.1 营业收入的含义........................................................................................41.2 营业收入审计的含义................................................................................41.3 营业收入审计的目标................................................................................41.4 与收入确认相关的重大错报风险............................................................42 会计师事务所营业收入审计现状.......................................................................62.1 控制测试现状............................................................................................62.2 风险评估程序现状....................................................................................62.3 实质性程序现状........................................................................................73 会计师事务所在营业收入审计中存在的问题...................................................83.1 风险评估程序执行不彻底........................................................................83.2 审计证据的收集不足................................................................................83.3 审计的复核形式化....................................................................................94 会计师事务所营业收入审计的对策建议.........................................................114.1 增强对营业收入风险评估......................................................................114.2 提高对审计证据质量的重视程度..................................
