舞弊行为与审计对策

Fraudulent practices and audit countermeasure

近年来,企业的舞弊行为屡有发生,给资本市场和社会审计带来了前所未有的信誉危机。因此,全面探讨、分析舞弊的成因、现象,寻求审计对策,是当前十分重要的课题。

During recent years, the frequent fraudulent practices happened in firms brought unprecedented reputation crisis to capital market and society audit. Therefore, it＇s very important to fulfill overall probe and analyze the reason and phenomenon, further seeking audit countermeasure.