摘要
结合A公司财务舞弊审计案例,分析探求财务报告舞弊的动因、手法、识别及防范,旨在为净化投资环境、促进资本市场的健康发展提供一定的参考。
Combined with the case of A company＇s financial fraud audit, analysis of the causes, methods, identification and prevention of financial reporting fraud. The aim is to provide a reference for the health development of the investment environment and the capital market.
出处
《科技创新与生产力》
2015年第7期17-19,共3页
Sci-tech Innovation and Productivity
关键词
上市公司
财务舞弊
动因识别
listed company
financial fraud
agent identification
preventive measures
