資源描述:
《與揭露舞弊有關(guān)的重要審計(jì)技術(shù)》由會(huì)員上傳分享,免費(fèi)在線閱讀,更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。
1、___________________________________________________________________________________________與揭露舞弊有關(guān)的重要審計(jì)技術(shù)11_____________________________________________________________________________________________________________________________________________________________________________________與揭露舞弊有關(guān)的重要審
2、計(jì)技術(shù)11_____________________________________________________________________________________________________________________________________________________________________________________與揭露舞弊有關(guān)的重要審計(jì)技術(shù)11_________________________________________________________________________________________________
3、____________________________________________________________________________________與揭露舞弊有關(guān)的重要審計(jì)技術(shù)11_____________________________________________________________________________________________________________________________________________________________________________________與揭露舞弊有關(guān)的重要審計(jì)技術(shù)11__
4、___________________________________________________________________________________________________________________________________________________________________________________與揭露舞弊有關(guān)的重要審計(jì)技術(shù)11________________________________________________________________________________________________________
5、_____________________________________________________________________________與揭露舞弊有關(guān)的重要審計(jì)技術(shù)11_____________________________________________________________________________________________________________________________________________________________________________________與揭露舞弊有關(guān)的重要審計(jì)技術(shù)11_________
6、____________________________________________________________________________________________________________________________________________________________________________
美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)(AmericanInstituteofCertifiedPublicAccountants,AICPA)于1997年發(fā)布的《審計(jì)準(zhǔn)則公告》(StatementonAuditingStandards)第82號(hào)(SASNo.82)將舞弊
7、(Fraud)定義為“有意識(shí)地對(duì)財(cái)務(wù)報(bào)告金額及應(yīng)披露內(nèi)容的誤述或忽略”。注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)責(zé)無(wú)旁貸地承擔(dān)起揭露舞弊的責(zé)任,以彌合審計(jì)期望差距。那么,在財(cái)務(wù)報(bào)告審計(jì)中如何才能有效地揭露舞弊呢?這是一個(gè)值得研究的重要課題。筆者認(rèn)為,從具體技術(shù)的角度看,注冊(cè)會(huì)計(jì)師在對(duì)財(cái)務(wù)報(bào)告的審計(jì)實(shí)務(wù)中,應(yīng)當(dāng)格外關(guān)注分析性復(fù)核、函證、存貨監(jiān)盤和詢問(wèn)等重要審計(jì)技術(shù)的運(yùn)用,以敏銳地發(fā)現(xiàn)潛在的舞弊風(fēng)險(xiǎn)和有效地揭露舞弊。
一、分析性復(fù)核