管理舞弊导向审计

基于审计资源的优化、合理的分配，以及审计技术的提升，审计过程的完善等变化来看，管理舞弊导向审计相对于过去的审计模式，在应对管理舞弊方面，更具有针对性和抑制力。

Based on the optimization and reasonable distribution of audit resources , the improvement of audit techniques and the perfection of audit procedure , management fraud-based auditing is more relevant and inhibited when compared with the past auditing modes .

于是，会计师事务所为了应对管理舞弊审计需求的变化，通过对审计服务进行升级，提高对管理舞弊的监督力度，来降低自身的诉讼和舆论压力，管理舞弊导向审计就是在这种背景下诞生出来的。

Therefore , in order to deal with the change of requirements in the auditing of management fraud and lower the legislation and public pressure , the CPA firms upgrade the audit services and improve the supervision for management fraud . Management fraud-based auditing is produced under such background .