| 关于公司欺诈的审计对策 |
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| 引用本文： | 韩友涛.关于公司欺诈的审计对策[J].价值工程,2007,26(6):149-151. |
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| 作者姓名： | 韩友涛 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 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。
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| 关 键 词： | 公司欺诈 舞弊 审计程序 |
| 文章编号： | 1006-4311（2007）06-0149-03 |
About the Audit Countermeasure of Company's Fraud |
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| Han Youtao.About the Audit Countermeasure of Company''''s Fraud[J].Value Engineering,2007,26(6):149-151. |
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| Authors: | Han Youtao |
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| Institution: | Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | 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. |
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| Keywords: | company's fraud malpractices audit process |
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