舞弊审计

舞弊审计的方法及内容

The Way and the Content of Fraud Auditing

舞弊审计失败的原因分析

The Analysis of Reasons for Fraud Auditing Failure

国际舞弊审计准则的最新变化及其启示

The Changing of the International Auditing Standard on Fraud

舞弊审计程序问题研究

The Research on the Issues of Fraud Audit Procedure

舞弊审计理论结构研究

Study on the Fraud Auditing Theory Framework

浅谈企业舞弊审计的层次

An Elementary Discussion of Business Fraud Auditing

基于企业内部控制视角的注册会计师舞弊审计研究

The Research on CPA 's Fraud Audits on the Basis of Enterprise 's Internal Control

审计目标嬗变与舞弊审计技术策略

The Change of the Audit 's Target and the Technical Tactics of Fraudulent Practices Auditing

试论财务欺诈与舞弊审计

On Financial Swindle and Fraud Auditing

确立舞弊审计的研究

The Research on Establishment of Fraud-Auditing

管理舞弊审计策略探析

Tactics on Management Fraud Audit

本文针对舞弊审计的特点进行分析后发现，舞弊审计失败主要源于三方面的原因：一是审计师的过失，即对舞弊审计风险缺乏重视、进行舞弊审计的程序不妥和实施舞弊审计的方法不当；

Aiming at the characteristic of fraud auditing , this paper analyses the reasons of fraud auditing failure .

研究结果表明：一方面，舞弊审计准则影响财务舞弊行为的变化。

The results show that : On the one hand , fraud auditing standards lead to the changes in financial fraud .

本文的研究结论在一定程度上反映了新舞弊审计准则在独立审计过程中的实施效果。

The inclusion of this study to some extent provide the effect that the external auditors apply the new fraud auditing standard .

本文对舞弊审计职业责任主体、范围和对象以及舞弊审计的法律责任等均作了详细分析。

Due to the important role of fraud auditing responsibility , the thesis analyzes audit professional responsibility and law responsibility in detail , too .

分析性复核在注册会计师审计中的运用掌握舞弊审计的技术策略和方法，尤其是分析性复核方法。

Also , it requires the registered accountants to grasp the technical tactics and methods of fraudulent practices auditing , especially analytical checking ones .

第一章绪论，主要论述了课题的研究意义、国内研究现状。第二章为舞弊审计的理论基础，首先论述舞弊的定义、种类、动因及相关理论，然后总结分析各种有关舞弊审计的理论。

Chapter one reviews theory basis of fraud audit , including the definition , category , causes of fraud and important fraud audit theories .

详细阐述舞弊审计应当格外注意的重要审计程序，包括询问、分析程序、函证以及监盘。

Detail fraud shall be given extra attention to the important audit procedures , including the questioning , analysis procedures , letter card and prison dish .

基于上述原因，审计理论界和实务界都迫切需要建立管理舞弊审计模式。

Based on reasons mentioned upon , the auditing theoretic group and the auditing practical group both are calling of building a management fraud oriented auditing mode .

对特种审计制度、联合审计制度的组织形式、工作范围、工作方式、舞弊审计技术运用等方面作了探讨。

This article further studys the organizational form , the scope and the way of work , the aggregation of audit resources and the technics of financial fraud .

舞弊审计的优化环境确立，舞弊审计的审计程序确立，舞弊审计的审计责任确立，是舞弊审计应当讨论的基本问题。

Establishment for excellent environment of fraud-auditing , and for auditing procedure of fraud-auditing , and for auditing responsibility of fraud-auditing , these are basic tasks that must be discussed for fraud-auditing .

本文通过分析与审计本质有关的观点和舞弊审计自身的特点推导出舞弊审计的本质为信息认证，通过分析影响舞弊审计目标的因素指出舞弊审计的目标是查找舞弊和预防舞弊。

By analyzing the typical opinions on the nature of audit and the character of fraud audit itself , the thesis points out that the nature of fraud audit is information attestation .

设定高层次的双重审计目标、推行定期轮换制和开展风险基础审计是提高我国注册会计师舞弊审计水平的重要措施。

In order to improve the Chinese CPA 's level of auditing for fraud , it is essential to set double auditing objective , to enforce reasonable appointment and to implement risk-oriented auditing .

单一的审计目标、非理性的聘任制度安排、审计准则的过度行业保护和落后的审计方法成为我国注册会计师提高舞弊审计执业水平的严重障碍。

The single auditing objective , the unreasonable appointment , the over-protection for CPA and the system-oriented auditing have been the key factors that hinder the improvement of auditing for fraud in China .

同时，蒙受巨大损失的投资者开始追究负责舞弊审计活动的会计师事务所的责任。

At the same , since the CPA firms are in charge of fraud companies ' audit activities , the investors who suffered huge loss begin to hold the CPA firms ' liable .

介绍了舞弊审计的概念，阐述了开展舞弊审计的意义，提出了舞弊审计的具体程序和方法。

This paper introduces the concept of the fraud audit , expounds the significance of carrying out the fraud audit , and puts forward the concrete procedures and methods for carrying out the fraud audit .

本文结合美国舞弊审计准则、新的国际审计风险准则研究成果，试图从管理层中性假设变更、舞弊风险评估及舞弊审计程序三方面描述管理舞弊审计策略。

By using the U.S.principles of Fraud Audit and the new results of International Standard on Audit ( ISA ), this paper explores the tactics on management fraud audit from such aspects as change of management " neutrality " hypotheses , fraud risks evaluation and fraud audit procedures .

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 .

本文力求揭示CPA对错误与舞弊的审计责任。

The Article tries to discover the audit responsibility to error and fraud .

会计舞弊与审计舞弊的共生机理及其治理思路

Symbiosis of Mechanism and Countermeasures on Accounting Fraud and Audit Fraud