我国独立审计欺诈的法律风险研究——基于上市公司审计的分析  

Legal Risk Study of Independent Audit Fraud in China——An Analysis Based on Audit to Listed Companies

作　　者：刘德银[1] 

机构地区：[1]广东商学院会计学院,广东广州510320

出　　处：《广东商学院学报》2003年第6期48-52,共5页Journal of Guangdong University of Business Studies

摘　　要：审计欺诈的法律风险表现为欺诈被发现的概率和发现后被惩处力度的乘积,它与审计质量正相关。我国现阶段审计欺诈的法律风险太低,为此,有必要加强独立审计行业的监管和加大审计欺诈行为的处罚力度,以增大审计欺诈的法律风险,从而提高上市公司审计的质量。The legal risks of audit fraud can be seen in the product of fraud exposure probability and the degree of punishment to fraud, and it is positively relative to audit quality. At present, in China audit fraud faces low legal risks, so it is necessary to tighten up regulations of independent audit profession and strengthen punishment to audit fraud to increase the legal risks of audit fraud and improve the quality of auditing to listed companies.

关 键 词：独立审计 审计欺诈 法律风险 上市公司 审计师 中国 

分 类 号：F239.221[经济管理—会计学] F275[经济管理—国民经济]