舞弊调查中审计师、法务会计师、律师主体角色的定位、冲突与协同  

On the role orientation,conflict and cooperation between auditors,forensic accountants and lawyers in fraud investigation

作　　者：殷楠[1] 苏欣[1] 

机构地区：[1]南京审计学院法学院,江苏南京210029

出　　处：《东南大学学报（哲学社会科学版）》2011年第1期75-79,124,共5页Journal of Southeast University(Philosophy and Social Science)

摘　　要：伴随经济全球化的加速,舞弊频繁发生并成为困扰公司实务界的一个世界性难题。舞弊调查包括舞弊防范、舞弊检查、舞弊惩处。舞弊调查工作的成功取决于审计师、法务会计师、律师三个核心主体角色间的准确定位、冲突克服及有效协同,而目前舞弊调查工作的实践证明,定位不准、分工不明导致审计师、法务会计师、律师之间的工作冲突,给舞弊调查工作带来了巨大的障碍。如何准确定位三个核心角色、如何有效化解冲突达成高效协同是成功治理舞弊的前提。With the acceleration of economic globalization,the frequent occurrence of fraud has become a problem challenging corporate practices worldwide.Fraud investigation includes prevention,examination and punishment.The success of fraud investigation depends on the role orientation,conflict resolution and effective cooperation between auditors,forensic accountants and lawyers.However,as proved by the present situation,the conflicts stemming from the inaccurate role orientation and indistinct labour division among auditors,forensic accountants and lawyers have remained an enormous obstacle to fraud investigation.Therefore,the accurate role orientation,the conflict resolution and effective cooperation between the three parties are the key to the successful fraud investigations.

关 键 词：舞弊调查 主体 定位 冲突 协同 

分 类 号：D922.27[政治法律—经济法学] F233[政治法律—法学] F239[经济管理—会计学]