A Study On Sales Income Audit Case Of DZH Limited

Sales revenue is a very important part of financial statements.The authenticity and accuracy of sales revenue is very important for users of financial reports.Income is also closely related to profits.Sales revenue is a high incidence area of fraud in listed companies.In recent years,with the rapid development of economy,new industries like software industry have emerged,which makes more innovative business models appear in practice.The corresponding income recognition problem needs further research.In July 26,2016,DZH received the "administrative penalty decision" of the CSRC on its virtual increase in income.DZH and Lixin are firm for SFC punishment do not believe,what is the wisdom of intentional fraud here or attempt to fish in troubled water software services industry have their own unique,Lixin Accounting firm for the great wisdom of the sales revenue of the audit is to fulfill their responsibilities,in this case,how the software industry sales office income audit,reduce audit risk,it is worth pondering.Therefore,this paper,through the case of DZH,discusses how to improve the audit of the sales revenue of the software industry..This paper takes sales audit as the main line,income is recognized as the starting point,introduces the research status of the theory and the audit on sales revenue and revenue recognition at home and abroad,profound analysis of information theory,conflict theory,according to the theory of the three audit theory,combined with the characteristics of software service industry,expounds the difficulties of the industry revenue recognition.By introducing the situation of the DZH income recognition and the auditing situation of Lixin office,this paper discusses the influence of sales revenue confirmation on sales income audit,analyzes the problem of big wisdom in revenue recognition,and probes into the reason for auditing failure of Lixin office.Finally,according to the office for sales of the audit process and represents the great wisdom in the software industry,put forward the audited revenue recognition criteria are examined and its rationality,maintain a high degree of suspicion and occupation to the software industry business economic substance and revenue recognition point more audit evidence obtained countermeasures such as judgment,in order to to improve the quality and effectiveness of the audit.