目 录 摘 要......................................................................................................................IAbstract...................................................................................................................II引 言......................................................................................................................31 应收账款审计概述...............................................................................................51.1 应收账款审计含义....................................................................................51.2 应收账款审计目标....................................................................................51.3 应收账款审计程序....................................................................................52 会计师事务所应收账款审计现状.......................................................................72.1 风险评估程序现状....................................................................................72.2 控制测试现状............................................................................................72.3 实质性程序现状........................................................................................83 会计师事务所应收账款审计程序中存在的问题...............................................93.1 应收账款控制测试执行不到位................................................................93.2 应收账款函证程序不完全符合准则要求................................................93.3 应收账款坏账准备审计不充分..............................................................103.4 应收账款审计的监督和复核流于形式..................................................104 完善会计师事务所应收账款审计程序的对策.................................................124.1 加强控制测试的执行力度......................................................................124.2 规范函证程序与制度..............................................................................124...
