浅谈企业财务舞弊审计的策略  

Discussion On The Strategy Of Enterprise Financial Fraud Auditing

作　　者：刘存发[1] 

机构地区：[1]黑龙江省广播电视大学

出　　处：《林业科技情报》2017年第2期107-109,共3页Forestry Science and Technology Information

摘　　要：本文以财务舞弊以及舞弊审计的理论作为基础,深入分析了审计环境发生的变化以及舞弊出现的各种新的类型,并对企业财务舞弊的原因进行了较为深入的探究。在此基础上提出了通过分析性复核、函证以及存货监盘等手段进行舞弊的识别,希望本文对保证我国金融市场的稳定、经济的可持续发展、保护投资者利益、维护社会和谐起到一定的理论参考和借鉴作用。Based on the theory of financial fraud and fraud audit, the present study is to various changes of audit environment and the emergence of new types of fraud, and the causes in - depth exploration. It is further to put forward the recognition of fraud through mation and stocktaking and other me,ins. In addition. this paper hopes to ensure the market and the sustainable development of economy, It intends to protect the interests cial harmony and to provide a certain reference. in - depth analysis of the enterprise financial fraud analytical review, confirstability of China＇ s financial of investors, maintaining so- cial harmony and to provide a certain reference.

关 键 词：企业财务 舞弊 审计 审计新环境 应对 策略 

分 类 号：F239.4[经济管理—会计学]