Whatever, I'll say something about my ideas for your reference.

1. According to the materials given, there is indeed the possibility of artificially adjusting profits. "After review, the company has not delivered the goods since the date of return. Therefore, there is neither a buyer's receipt nor a company's receipt, and there is no contract or agreement for the above business. " When revenue is confirmed, there is no supporting evidence, no customer orders, and revenue is confirmed out of thin air, and this batch of goods has not been issued, so there is the possibility of false revenue. The method adopted is to enter at the end of the year and rush back the next year.

This phenomenon shows that there are signs of fraud in management, and further investigation should be carried out. If it is indeed fraud instructed by the management, further audit procedures should be carried out according to the specific situation and the personnel involved, and a cautious attitude should be maintained in the audit to increase unpredictable procedures.

3. The auditors undertaking the project tracked the vouchers, but at the end of 2009, they did not take the confirmation of undelivered income as the main risk, and did not correctly implement the inventory counting procedure.

In view of this kind of fraud, the handling method is simple. There are three ideas. The first is to check the inventory. Because the inventory of customers with inflated income is still in the warehouse, a large inventory surplus will explain the inflated income. The second is to check the income and trace the income confirmation back to the order, contract and delivery voucher. Third, check accounts receivable, conduct post-period tests to see if there are a large number of accounts receivable that have not been recovered at the end of the year, or use the letter verification program to reconcile with customers, which can be found out.