常见会计舞弊的种类及其审计对策

Usual Types of Accounting Frauds and the Corresponding Auditing

近年来,会计舞弊越来越趋向复杂化和隐蔽化,给审计工作带来很大困难,为了提高审计工作质量,规避和降低审计风险,应当深入探索会计舞弊的特征规律、表现形态及常用方法,只有这样才能尽快发现、鉴别和揭穿会计舞弊。

In recent years, accounting frauds have become complex and ulterior. This has caused great difficulties for audit work. In order to improve auditing quality, avoid and lower auditing risks, we should study the features, rules, forms of expression, methods etc. to find, identify and discover accounting frauds.