随着竞争日益激烈,企业粉饰报表的内在动因越来越多。通过分析会发现,企业常用的报表粉饰方法通常有利用特殊业务活动、操纵会计处理方法、虚构会计做账依据、随意变更会计政策及会计估计等。审计人员在实施审计的过程中应当注重检查相关业务的真实性和相应会计处理的合规性,识别其粉饰报表的行为,得出合理的审计结论,以降低审计风险。 With the increasingly fierce competition, the internal motivation of the enterprise whitewashing report is more and more. Through the analysis will find that companies often use the report whitewash method of special business activities, manipulation of accounting methods, fictional accounting basis of accounts, free to change accounting policies and accounting estimates. Auditors in the implementation of the audit process should focus on checking the authenticity of the relevant business and the compliance of accounting treatment, identify the behavior of its whitewash statements, draw a reasonable audit conclusions to reduce the audit risk.