防患于未然——现金流量表作假预警

TAKING PREVENTIVE MEASURES——PREWARN OF THE CASH FLOW STATEMENT FRAUD

现金流量表作为三大主要报表之一 ,其作用越来越重要 ,现金流量表作假也将会更具有新意、欺骗性。为防患于未然 ,本文对作假动因进行分析 ,进而总结出现金流量表作假可能用的手法及相应的预防、审计查假措施。

As the role of cash flow statement becomes more and more inportant,which is one of three major accounting statements,the fraud of it will be more deceivable.In order to guard against the fraud,this article begins by talk about the reasons of it then summarizes the possible fraud tricks and the measures to prevent and audit it.