摘要
公司欺诈是导致注册会计师审计失败的重要因素之一,因此在审计过程中应该给予充分的关注。从分析公司欺诈的涵义着手,阐明了公司欺诈的特殊性,并提出了相应的审计对策。
Company＇s fraud is one of the important factors which leads to CPA＇s auditing failure, so we should pay full attention during the process of audit.Based on the analysis of the meaning of the company＇s fraud, this article explained the uniqueness of the company＇s fraud, and put forward a homologous audit counterplan.
出处
《价值工程》
2007年第6期149-151,共3页
Value Engineering
关键词
公司欺诈
舞弊
审计程序
company＇s fraud
malpractices
audit process
