会计错误和舞弊的防范  

The Defending Against Accounting Error and Cheating

作　　者：刘锦妹[1] 杨明国[2] 

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030 [2]包头北方创业股份有限公司,内蒙古包头014032

出　　处：《技术经济》2006年第11期94-98,共5页Journal of Technology Economics

基　　金：安徽省教育厅人文社会科学研究项目(2005SK093)成果之一

摘　　要：会计错误和舞弊行为不是孤立的,错误之间、舞弊行为之间、错误和舞弊行为之间、都存在着内在的联系。本文通过对会计错误和舞弊行为的种类、查找方法和防范措施的研究,可以全面地、科学地、系统地了解各种错误和舞弊行为的发生规律,总结审查经验,为实现审计目标提供重要条件,从而可以更好地杜绝和防范会计信息失真。Accounting error and cheating are not isolated and there are kinds of inner relations not only between error and cheating also in their own fields. This paper firstly examines the categories, finding ways and defending measures of the accounting error and cheating, then systematically analyses their occurring rules, finally summering the examination experience about defending work. In the paper some important conditions are provided for arriving auditing goal for the phenomena of accounting information distortion can be reduced very well.

关 键 词：会计错误 会计舞弊 错误和舞弊的查找 错误和舞弊的防范 

分 类 号：F233[经济管理—会计学]