财务报表常见舞弊和审计策略

Research on the common fraud and audit strategy of financial statement

通过对财务报表中容易出现错误和舞弊的重点科目进行归类和总结,提出了相应的审计策略,以便在审计过程中有针对性的开展工作,提高工作效率。

This paper classified and summarized the important subject which appeared easily error and fraud, proposed the corresponding audit strategy for the internal reference, so that we could carry out the targeted work in the process of audit.