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

上市公司舞弊行为与注册会计师职责的丧失有密切关系。重新审视注册会计师审计目标,旨在要求作为公众利益守护人的注册会计师,为实现审计目标必须具备及时发现和揭露上市公司财务报告舞弊的能力;掌握舞弊审计的技术策略和方法,尤其是分析性复核方法。

Fraudulent practices of the companies coming into the market have much to do with the registered accountants＇ lose of responsibility. We must resurvey the audit＇s target of the registered accountants. It requires the registered accountants, who are responsible to guard the public advantages, to have the abilities of betimes finding and disclosing the fraudulent practices in the reports of the companies coming into the market. Also, it requires the registered accountants to grasp the technical tactics and methods of fraudulent practices auditing, especially analytical checking ones.