会计信息失真对策与审计风险防范

On Countermeasures against the False Accounting Information Disclosure and Audit-Risks Prevention

会计信息失真已严重扰乱社会经济秩序,必须及时得到治理。加强法制建设,完善监督体系,严格执法,规范审计程序是治理会计失真、防范审计风险的有效手段。

The paper points out that the false accounting information in the recent years has greatly disordered the social economy, which requires legal enhancement, supervision-system improvement and regulated audit proceedings.