Sales and Collections Cycle Audit

Author: Zhao Shijun
Publisher:
Publish Date: 2003-07-01
Features: This book focuses on introducing the specific operations and risk control of the sales and collection cycle audit. The book is divided into four chapters. Chapter 1 introduces the business process of the sales and collection cycle and the main vouchers involved; Chapter 2 introduces the main internal controls of sales and collection; Chapter 3 introduces the substantive testing of accounting statement items involved in the sales and collection cycle; Chapter 4 discusses the audit of the sales and collection cycle.