亚非拉国家舞弊审计调查及启示  

A Study on Fraud Auditing in Asia,Africa and Latin America Countries

作　　者：陈艳娇 孙冰岳 倪名彰 CHEN Yan-jiao;SUN Bing-yue;NI Ming-zhang(School of Business,Nanjing Audit University,Nanjing 211815;School of Government Audit,Nanjing Audit University,Nanjing 211815;Pricewaterhouse Coopers,Shanghai 210009)

机构地区：[1]南京审计大学商学院,江苏南京211815 [2]南京审计大学政府审计学院,江苏南京211815 [3]普华永道,上海210009

出　　处：《中国审计评论》2022年第2期60-75,共16页China Auditing Review

摘　　要：随着经济全球化的发展,财务舞弊发生频率逐年增加。当今的亚非拉国家正处于经济开拓时期,舞弊审计在亚非拉国家的必要性及重要性越来越明显。本文通过文献综述对舞弊审计相关概念和发展现状进行阐述,通过对问卷调查结果的数据进行筛选、比对和分析,对亚非拉国家舞弊审计现状进行了研究。本文从人员、技术、制度等方面对亚非拉国家舞弊审计存在的问题进行原因分析,并从制度建设、人才培养、结果利用、风险管理等各方面提出针对性建议,对于改善亚非拉国家的舞弊审计开展状况及优化经济环境、防范财务舞弊案、提升审计质量具有重要意义,同时对于同样是发展中国家的我国也具有一定启示和借鉴意义。The frequeney of financial fraud cases increases as the development of economic globalization.Nowadays,the importance and necessity of fraud auditing in Asia,Africa and Latin America Countries are becoming obvious because of economic growth.This paper states the related concepts and the current situation of fraud auditing through literature review.It deeply studies the current situation of fraud auditing by data filtration,comparing and analyzing.This paper analyzes the reasons acording to the existing problems in terms of staff,techniques and regulation system.Then gives relative advice in the aspect of institutional improvement,personnel training,result consideration and risk management.It is of great significance to improve the development of fraud audit in Asian,African and Latin American countries,optimize the economic environment,prevent financial fraud cases and improve audit quality.

关 键 词：舞弊审计 职业舞弊 亚非拉国家 腐败 

分 类 号：F239.4[经济管理—会计学]