与揭露舞弊有关的重要审计技术

The Important Audit Methods Related to Detecting Fraud

在注册会计师对财务报告的审计实务中 ,应格外关注分析性复核、函证、存货监盘和询问等重要审计技术的运用 ,以有效地揭露舞弊。

It is presented in this paper that in order to detect potential fraud in the financial statements, CPAs should attach more importance to such audit methods as analytical procedures, confirmation, inventory taking and inquiry.