从财务报表独立审计视角对财务舞弊的界定  

Definition of Financial Frauds fromthe Perspective of Independent Auditby CPAs

作　　者：丁静 

机构地区：[1]中汇会计师事务所

出　　处：《中国注册会计师》2021年第8期76-79,3,共5页The Chinese Certified Public Accountant

基　　金：浙江省2021年会计科研立项课题《财务舞弊形成机理和审计识别路径研究》的研究成果之一。

摘　　要：本文从注册会计师独立审计视角,将财务舞弊界定为雇员或者管理层有目的、有预谋、有针对性地利用隐蔽和欺骗手段进行财务造假,导致会计报表信息和披露违反公认会计原则并产生重大错报的故意和非正当行为。同时,本文将财务舞弊的概念与同样会导致财务报表信息扭曲或失真的两种会计行为--错误和盈余管理进行区分和厘清,以期提高注册会计师对财务舞弊行为的识别和应对能力。From the perspective of independent auditby CPAs,this articledefines financial frauds as the intentional and improper behaviors that the employees or management,in adeliberate,purposeful and targeted way,use the methods of concealing and deceiving information to makefalse financial statements,which causes theinformation in accounting statements and its disclosureto violate the generally accepted accounting principles and also results in material misstatements.Meanwhile,this articledistinguishes and clarifiesthe financial frauds anderror and earnings management-two other accounting behaviors that can also result ininformation distortion and faultin financial statements,so as to improve the capabilities of CPAs ofidentifying and addressing financial frauds.

关 键 词：公认会计原则 财务舞弊 注册会计师 欺骗手段 审计视角 财务造假 盈余管理 财务报表 

分 类 号：F275[经济管理—企业管理] F239.4[经济管理—国民经济]