对利用资产减值准备进行利润操纵的审计策略

Audit Strategies to Profit Window-dressing by Assets Reduction Reserve

我国上市公司利用资产减值准备进行利润操纵的方式是多种多样的,这使得他们提供的会计信息严重失真,不仅损害了广大中小股东的利益,还造成国有资产的流失。对此,注册会计师应当采取相应的审计策略来遏制上市公司弄虚作假的行为。

Many ways are available for the listed companies in China to window-dress profit by assets reduction reserve. It leads to serious accounting information distoration. And this not only damages middle and small shareholders' benefits,but also leads to erosion of state-owned assets. So the CPAs should take audit strategies to prevent the financial fraud of the listed companies.