企业年度会计报表审计研究  

The audit of company's accounting report

作　　者：杨华[1] 

机构地区：[1]信阳农业高等专科学校经济管理系,河南信阳464000

出　　处：《信阳师范学院学报（哲学社会科学版）》2004年第5期63-65,共3页Journal of Xinyang Normal University(Philosophy and Social Sciences Edition)

摘　　要：企业财务报告舞弊案频频发生,对审计工作提出了严峻的挑战。审计目标必须审时度势、与时俱进,从预防腐败、揭露会计造假入手,加强对企业资产负债表、利润表、现金流量表的审计。The freeuent financial scandal,has become a severe challenge to audit. Audit is aiming at the situation and keeping up the steps with the times.For this, the audit should be strengthened for its capital deficit report, profit report and current capital flow report by way of revealing false accounting and preventing corruption .

关 键 词：审计 会计报表 舞弊 

分 类 号：F423[经济管理—产业经济]