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现金流水舞弊指的是为获取不当或非法利益,人为通过循环转账制造资金流并作虚假记载。通俗地讲,就是企业故意将资金体外循环一圈或多圈,并配合虚假的会计记录来达到粉饰报表的目的。虚假信息由于有资金运作的配合,显得更加真实,也加大了审查难度。分析证监会2007至2013年对会计师事务所出具的26份处罚公告,其中未查出现金流水舞弊的就有10份,占比高达38.5%。本文将现金流水舞弊按目的区分为虚假出资、关联方占资虚假收回和制造收入三类,分别对其舞弊的方式和识别进行归类和探讨,并提出相应的审计思路。
Cash fraud refers to the artificial capital flow created by circulating funds and making false records for the purpose of obtaining improper or illegal benefits. To put it in a nutshell, it is the intention of the enterprise to voluntarily circulate capital in one or more laps and with false accounting records to achieve the purpose of whitewashing statements. Fake information due to the cooperation of funds operation, it is more real, but also increased the difficulty of review. Analysis of the SFC from 2007 to 2013 accounting firm issued a notice of 26 penalties, of which not found cash flow fraud 10, accounting for up to 38.5%. This article will be divided into the purpose of fraudulent cash flow for the purpose of false investment, related party false accounting for the recovery and manufacturing revenue categories, respectively, their fraud methods and identification of the classification and discussion, and put forward the corresponding audit ideas.