上市公司管理舞弊审计的对策

Strategy Research of Management Fraud Auditing in Company

管理层舞弊是指管理层蓄意利用财务报表,为追求机会利益实施的欺诈性行为。上市公司管理舞弊不仅直接引起股东和其他使用者决策失误和经济损失,而且破坏市场经济的有序性与社会关系的健康性。挖掘管理舞弊的深层原因,以便于审计人员开展管理舞弊审计,实施相应的对策。

Management tier fraud is management tier purposely ot make use of financial statement, in order to pursue deceit acts of a chance profit.company management fraud not only direct cause a fault and economical loss of stockholder and other users, but destroy marker economical rule and social relative healthy. To excavate deeply reason of management fraud, in order to auditant matter fitting strategy ot making management fraud auditing.