会计信息失真状况下审计的应对策略  

The Audit Respondent Strategy in the Situation of Distortion of the Accounting Information

作　　者：曲洪艳[1] 胡洋[1] 

机构地区：[1]东北电力学院经济管理学院,吉林吉林132012

出　　处：《东北电力学院学报》2005年第5期25-27,共3页Journal of Northeast China Institute of Electric Power Engineering

摘　　要：会计信息的质量问题,近来已成为社会的热点,也已受到相当程度的关注,但会计主体为了达到一定的会计目的而有意的造假行为还相当严重,所以,审计人员在审计时应该保持应有的职业谨慎,采用正确的审计方法,做好会计信息失真的审计工作,维护各方面的利益。The problem of the quality of the accounting information is becoming focus question all society recently. Many scholars are already pay more attention to this question. The corporation special purpose makes designedly skullduggery behavior very nervous. So it is very important for auditor to keep professional caution and use correctly method. In this way, the auditor＇s work can be made to avoid of the accounting information and keep a fair standpoint.

关 键 词：会计信息 审计 舞弊 

分 类 号：F275[经济管理—企业管理]