1) the fraud–oriented audit
舞弊导向审计
1.
This article includes five parts of the body:In the first part, the author introduced the overview of the fraud–oriented audit, the distinction between the concept of management fraud and other corrupt, and the meaning and characteristics of the fraud of financial statements.
论文在详细介绍财务报表舞弊及关联方交易的基础上,从分析关联方交易舞弊导向审计的审计程序和方法的角度,详细剖析了关联方交易审计风险及其防范规避方法,进而从企业内部和外部两方面提出建议。
3) Detecting-fraud Audit approach
舞弊导向审计模式
4) Fraud auditing
舞弊审计
1.
The phenomenon of fraud auditing are serious day after day in the economical field.
本文通过对实施舞弊审计的方法探讨,对于提高舞弊审计的效率及效果具有一定的现实意义。
2.
This paper focuses on the relation between forensic accounting and fraud auditing and evolution of auditor s responsibility.
本文通过对审计师查错揭弊责任历史演进过程的系统分析,提出法务会计和舞弊审计的产生、发展与审计师查错揭弊责任的历史演进密切相关,与会计职业界对其是否应当承担查错揭弊责任的认识密切相关,是会计职业界应审计目标演变及社会公众期望演变而引致的必然结果。
3.
In this article, the author classifies fraud auditing as follows: internal control review, fraud awareness auditing and fraud specific auditing.
企业舞弊现象的蔓延客观上催生了舞弊审计。
5) Fraud audit
舞弊审计
1.
This paper introduces the concept of the fraud audit,expounds the significance of carrying out the fraud audit,and puts forward the concrete procedures and methods for carrying out the fraud audit.
介绍了舞弊审计的概念,阐述了开展舞弊审计的意义,提出了舞弊审计的具体程序和方法。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条