关于提高审计质量的思考——舞弊审计研究

Thinking on the improvement of audit quality-Research on audit fraud

会计信息失真已经日益成为世界的公害,如何提高审计质量,特别是加强对舞弊的审计防范已经越来越受到人们的关注,由此产生了舞弊审计。文章在概述舞弊审计的涵义的基础上,对会计舞弊的基本类型和表现形式进行了分析,并就舞弊审计的内容和方法作重点研究,指出审计人员如何保持高度的职业谨慎,应当有针对性地运用、实施哪些审计技术和方法,才能觉察管理当局的舞弊动机,揭示出严重影响会计报表真实性和可靠性的会计造假信息。

Accounting information distortion has already been the public hazard in the world. People become more and more concerned about the ways to improve the audit quality, especially the precaution of audit fraud. This paper explains the meaning of audit fraud, analyzes its basic types and expression forms and studies its contents and ways. It points out how the audit personnel should maintain their highly professional cautiousness and use and implement some audit techniques and methods to find out the fraud motivation of the managerial authorities so as to reveal the accounting information distortion that will seriously influence the authenticity and reliability of the accounting report forms.