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qi ye zhang wai zhang ji qi shen ji ying dui ce lue
Author(s): 
Pages: 139-140
Year: Issue:  6
Journal: Accounting Learning

Keyword:  财务造假帐外帐中小企业审计;
Abstract: 众多中小企业出于避税等目的,设置账外账,其类型和特点花样繁多。笔者对中小企业“帐外帐”财务造假的情形及其审计应对进行了初步探析。
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