论会计舞弊及其审计

Research on Accounting Fraud and Its Auditing

随着经济体制改革的不断深入,会计舞弊对社会经济的危害也愈来愈明显。为此,应当深入探索会计舞弊的特征、规律、表现形态、常用手段及审计对策。

With the development of opening up and economic reform, accounting fraud is increasingly posing a great threat to social economy. Accounting fraud method is becoming more and more complicated and covered, which gets widespread attention by the public. Therefore, it is nec. essary to explore the rules and forms of accounting fraud, find its common methods and give auditing countermeasures.