“错误”与“舞弊”

Mistakes and Irregularities

本文介绍了在审计工作中区分错误与舞弊的意义;错误与舞弊的形成原因及表现形式;鉴别错误与舞弊的方法和措施。

This essay is to introduce the difference between mistakes and irregularities during auditing, the cause and manifestation of mistakes and irregularities,as well as the methods and measures for identifying mistakes and irregularities.