审计案例两则一、虚增利润，“递延资产”帐户作祟最近我们对某企业审计时，该单位１９９６年报表反映实现利润３８．４万元，这与被审单位介绍的年亏损１００多万元的反差甚大。于是，我们重点对该企业的收入、费用和往来帐户进行审查，发现“递延资产”、“待摊费用”帐... Audit cases two one, inflated profits, “deferred assets” account at work Recently, when we audit an enterprise, the unit’s 1996 annual report reflects a profit of 384,000 yuan, which is the loss of more than 100 companies reported the trial unit The contrast of ten thousand yuan is very big. As a result, we focused on the company’s revenue, expenses and current account review, found that “deferred assets”, “prepaid expenses” account ...