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 应收账款的审计目标.........................................................................31.3 应收账款的审计程序.........................................................................31.4 应收账款的审计风险.........................................................................42 会计师事务所有限公司应收账款审计现状................................................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.............................................................53 会计师事务所有限公司在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.........................................................73.4 应收账款审计的监督和复核流于形式.............................................84 完善会计师事务所有限公司应收账款审计的对策建议............................94.1 加大控制测试执行力度.....................................................................94.2 对函证的收发程序加强控制.............................................................94.3 强化对应收账款坏账准备的测试...................................................104...
