关联方交易舞弊
关联方交易舞弊-
在设计关联方交易舞弊的审计程序与运用审计方法时，必须针对关联方交易的特殊性，充分考虑和评估各个风险因素。
According to the particularity of the related party transactions , the CPA must fraud must fully consider each risk factor within the design of the audit procedures and methods .
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基于关联方交易的舞弊导向审计研究
The Fraud-oriented Audit Research Based on Related Party Transactions