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wan fu sheng ke an dui zhu ce hui ji shi shi bie cai wu zao jia de qi shi
Pages: 45-47
Year: Issue:  9
Journal: Audit Monthly

Keyword:  万福生科财务造假注册会计师;
Abstract: 上市公司财务造假案的频繁曝光,注册会计师对财务报表的鉴证能力日益成为社会关注的焦点。通过剖析万福生科财务造假手法,本文认为注册会计师在审计中应关注被审计单位的行业特征,注重与竞争对手的横向比较,重视甄别银行单据的真伪,警惕现金流的异常数据,避免"重账轻物"等。
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