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With the development of The Times, sales fraud has become an important means of enterprise operation profit, the accounting and auditing is becoming more and more cause the attention of the public. Article on the base of the current sales fraud audit in our country, analysis of the sales fraud means and causes of sales fraud audit are discussed and the existing problems, by strengthening the professional caution of the audit, a targeted program, improve the quality of the CPA profession and other aspects of analysis, and on how to improve the sales fraud audit quality put forward their own views and opinions. Keywords—sales fraud audit; professional care; audit procedures; CPA Quality

Research on the Problems of Corporate Sales Fraud Audit