| 发挥审计监督职能遏制企业会计舞弊 |
| |
| 引用本文： | 程琳.发挥审计监督职能遏制企业会计舞弊[J].税务与经济,2007(1):66-69. |
| |
| 作者姓名： | 程琳 |
| |
| 作者单位： | 江西财经大学,会计学院,江西,南昌,330013 |
| |
| 摘 要： | 企业会计舞弊危害深重。企业会计舞弊的成因是多方面的,审计监督不力是重要原因之一。遏制企业会计舞弊,必须充分发挥注册会计师和政府审计的监督职能,采取有力措施解决审计监督中存在的各种问题,构建科学、规范、高效的审计监督制度体系和业务规程。
|
| 关 键 词： | 会计舞弊 审计监督 注册会计师 政府审计 |
| 文章编号： | 1004-9339（2007）01-0066-04 |
| 收稿时间： | 2006-08-15 |
| 修稿时间： | 2006年8月15日 |
Develop the Function of Audit Supervision and Contain the Fraud Committed by Business Accountants |
| |
| Cheng Lin.Develop the Function of Audit Supervision and Contain the Fraud Committed by Business Accountants[J].Taxation and Economy,2007(1):66-69. |
| |
| Authors: | Cheng Lin |
| |
| Institution: | Accounting College ,Jiangxi University of Finance and Economy, Nanchang 330013, China |
| |
| Abstract: | It is very harmful for the business accountants to commit a fraud.The main reason for them to commit a fraud is due to the lace of audit supervision.In order to stop it,the supervisory function of the certified accountants and governmental audit should be played thoroughly.Some measures should be taken to solve the problems in the audit supervision and a scientific normal and effective audit supervisory system and operations should be set up. |
| |
| Keywords: | fraud committed by accountants audit supervision certified accountant governmental audit |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
