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cai wu bao biao zhong wu bi shen ji de yan jiu
Author(s): 
Pages: 56-58
Year: Issue:  2
Journal: ACCOUNTANT

Keyword:  舞弊审计审计目标审计程序;
Abstract: 审计目标在经历了一系列历史演化之后,又重新回归到了查错揭弊,即舞弊审计.从我国新审计准则中对舞弊审计的考虑可以看出,舞弊审计将起到越来越重要的作用,笔者对此分析了新审计准则体系下舞弊审计的程序.
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