舞弊审计与应有的职业谨慎  

Irregular Audit and Proper Professional Prudence

作　　者：刘伟四[1] 

机构地区：[1]南华大学经济管理学院,湖南衡阳421001

出　　处：《南华大学学报（社会科学版）》2003年第2期33-36,共4页Journal of University of South China(Social Science Edition)

摘　　要：目前 ,企业舞弊已有领导层出面、多公司串通、高科技、高智力参与等发展趋势 ,危害更大、更隐蔽 ,已成为注册会计师执业过程中面临的最大风险。注册会计师想要揭露企业舞弊 ,降低审计风险 ,就应自始至终地以应有的职业谨慎考虑异常的情况和关系 ,分析所面临的风险 。At present,the enterprise fraudulence in audit whichinvolves leaders interferring,many enterprises colluding and the employment of hi-tech, has become a greatest risk with which the CPA are faced in practice.To disclose the enterprise fraudulence in audit and to reduce the audit risk ,they have to weigh, from beginning to end and with proper professional prudence,various irregular situations and relations, analyse the risk confronting them,and bring their professional judgement into a full play in exercise of audit procedures.

关 键 词：舞弊审计 企业舞弊 职业谨慎 审计技术 内部控制 职业判断 审计风险 

分 类 号：F239[经济管理—会计学]