摘要
上市公司的存货舞弊现象很严重,为了有效识别存货舞弊,对存货舞弊的常用手段进行了分析,力求找到注册会计师的审计策略。
The inventory irregularities are very serious in the listed companies. In order to effectively recognize the inventory irregularities, this paper analyzes on the inventory irregularities for finding the audit tactics for registered accountants.
出处
《科技情报开发与经济》
2006年第17期162-163,共2页
Sci-Tech Information Development & Economy
关键词
注册会计师
审计
上市公司
存货舞弊
分析性复核
registered accountant
audit
listed company
inventory irregularities
analytic rechecking
