对商业贿赂的识别与审计

Identification and Audit of Commercial Bribery

查处商业贿赂是一项社会综合治理工程,需要全社会通力配合。本文从审计的角度探讨了如何识别、审计商业贿赂,指出审计人员在履行审计职责时对商业贿赂应予以充分关注。

To find out the commercial bribery is a comprehensive project of social governance. This paper first explores on how to identify and audit the commercial bribery in auditing practice, and then emphasizes that the audit personnel should pay attention to this problem in their performance of audit.