摘要
介绍了舞弊审计的概念,阐述了开展舞弊审计的意义,提出了舞弊审计的具体程序和方法。
ABSTRACT： This paper introduces the concept of the fraud audit, expounds the significance of carrying out the fraud audit, and puts forward the concrete procedures and methods for carrying out the fraud audit.
出处
《科技情报开发与经济》
2009年第3期196-197,共2页
Sci-Tech Information Development & Economy
关键词
舞弊审计
舞弊预兆信号
审计程序
fraud audit
omen and signal of fraud
audit procedures
