风险导向审计模式在管理舞弊审计中的运用  

Application of Risk-Oriented Auditing Model in Management Fraud Audit

作　　者：王晓茜 徐志耀[1] Wang Xiaoqian;Xu Zhiyao(Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《江苏商论》2020年第5期98-102,共5页Jiangsu Commercial Forum

摘　　要：本文从研究管理舞弊审计的内涵、特点出发,分析介绍了管理舞弊的危害性以及重视管理舞弊审计的必要性,并探讨总结了管理舞弊审计存在的问题和原因,提出解决问题的对策。最后,以江苏舜天为例,分析探讨对策。Based on the study of the connotation and characteristics of management fraud audit,this paper analyzes and introduces the harmfulness of management fraud and the need to pay attention to management fraud audit.It also discusses and summarizes the problems and causes of management fraud audit,and proposes countermeasures to solve the problem.Finally,taking Jiangsu Shuntian as an example,it analyzes and discusses countermeasures.

关 键 词：管理舞弊审计 风险导向审计 风险识别 

分 类 号：F239[经济管理—会计学]