| 刘伟四.舞弊审计与应有的职业谨慎[J].,2003,4(2):33-36 |
| 舞弊审计与应有的职业谨慎 |
| Irregular Audit and Proper Professional Prudence |
| 修订日期：2003-02-21 |
| DOI： |
| 中文关键词: 企业舞弊,应有的职业谨慎,审计技术,内部控制,职业判断 |
| English Keywords:enterprise fraudulence in audit,proper professional prudence,audit tech,internal control,professional judgement |
| Fund Project: |
| LIU Wei-si |
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| 中文摘要: |
| 目前 ,企业舞弊已有领导层出面、多公司串通、高科技、高智力参与等发展趋势 ,危害更大、更隐蔽 ,已成为注册会计师执业过程中面临的最大风险。注册会计师想要揭露企业舞弊 ,降低审计风险 ,就应自始至终地以应有的职业谨慎考虑异常的情况和关系 ,分析所面临的风险 ,充分发挥职业判断能力来决定应执行的审计程序 |
| English Summary: |
| At present,the enterprise fraudulence in audit whichinvolves leaders interferring,many enterprises colluding and the employment of hi-tech, has become a greatest risk with which the CPA are faced in practice.To disclose the enterprise fraudulence in audit and to reduce the audit risk ,they have to weigh, from beginning to end and with proper professional prudence,various irregular situations and relations, analyse the risk confronting them,and bring their professional judgement into a full play in exercise of audit procedures. |
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