我国独立审计欺诈法律风险的现状及其防范措施  

Current Situation And Countermeasures against Law Risk of Audit In China

作　　者：王晔[1] 黄晓波[2] 

机构地区：[1]大同职业技术学院管理系,山西大同037008 [2]沈阳农业大学,辽宁沈阳110161

出　　处：《大同职业技术学院学报》2005年第4期21-23,共3页

摘　　要：审计法律风险是审计欺诈的代价,它的两个主要决定因素是曝光的概率和惩处力度。鉴于我国目前独立审计欺诈法律风险现状,要想提高注册会计师审计质量,必须加强行业监管,加大惩罚力度,不断提高注册会计师的职业道德和业务水平。The law risk of audit is the cost of audit fraud. Probability of exposure and degree of punishment are the two main determining factors. In order to improve the audit quality, association of CPA (Certified public accountant) must strengthen the industry supervision and increase degree of penalty to ensure the continual improvement of their professional ethics and competence.

关 键 词：审计欺诈 法律风险 防范措施 

分 类 号：D922.27[政治法律—经济法学]