應收帳款&銷貨收入之查核

Abstract

本組利用審計理論知識與實務查核結合，選擇「應收帳款及銷貨收入」作為查核目標，並出具查核報告，選擇此題目的理由為：一、銷貨收入是企業產生獲利的主要來源，合理的銷貨收入為應收帳款查核之方向；二、應收帳款是判斷一間企業未來經營能力的重要指標。然而，上市櫃公司原始資料取得不易且資料過於龐大，故根據查詢之資料假設「愛麗谷服裝股份有限公司」(以下簡稱：ALG STUDIO公司)之應收帳款相關資訊，其本次查核為108年財務報表。

此報告分為五大要點，分別為規劃與設計、分析性程序、控制測試、截止測試、查核結論，並對應收帳款進行帳齡分析和備抵呆帳評估。除此之外，著重在帳齡分析表中有(1)餘額為整數者(2)鉅額貸方餘額者(3)有重大逾期餘額者，進行核對與調整。

Our group use the combination of Auditing theory and practice to select "Accounts Receivable and Sales Revenue" as the Auditing target and issue an Audit report. The reasons for choosing this topic are:1. Sales Revenue is the main source of profit for a corporation. The direction of Auditing Accounts Receivable is reasonable Sales Revenue.2. Accounts Receivable is an important index of judging an corporation 's future operating ability. Nevertheless, it’s difficult to obtain the original data of listed corporations and the data is too large. Therefore, we suppose that the Accounts Receivable information of "AiLiGou Garment Co., Ltd." (ALG) is based on the inquiring data , and this review is for 108 financial statements.

This report has five major points of the following: planning and design,analytical procedures,test of controls,cut-off test,auditing conclusions,and aging analysis and allowance assessment of bad debts for accounts receivable. In addition, the aging analysis table focuses on the check and the adjust of the following points are (1)the balance is an integer,(2)the huge credit balance,and(3)the significant overdue balance.