期刊论文

Irregular Audit and Proper Professional Prudence

中文

南华大学学报(社会科学版)

1673-0755

2003

4

2

33-36

10.3969/j.issn.1673-0755.2003.02.009

本校为第一机构

目前,企业舞弊已有领导层出面、多公司串通、高科技、高智力参与等发展趋势,危害更大、更隐蔽,已成为注册会计师执业过程中面临的最大风险.注册会计师想要揭露企业舞弊,降低审计风险,就应自始至终地以应有的职业谨慎考虑异常的情况和关系,分析所面临的风险,充分发挥职业判断能力来决定应执行的审计程序.

At present,the enterprise fraudulence in audit whichinvolves leaders interferring,many enterprises colluding and the employment of hi-tech, has become a greatest risk with which the CPA are faced in practice.To disclose the enterprise fraudulence in audit and to reduce the audit risk ,they have to weigh, from beginning to end and with proper professional prudence,various irregular situations and relations, analyse the risk confronting them,and bring their professional...