本文選題：舞弊導(dǎo)向 + 高風(fēng)險(xiǎn)客戶識(shí)別　； 參考：《會(huì)計(jì)之友》2014年36期

【摘要】：注冊(cè)會(huì)計(jì)師是一個(gè)高風(fēng)險(xiǎn)的職業(yè),高風(fēng)險(xiǎn)客戶不僅會(huì)給注冊(cè)會(huì)計(jì)師帶來更高的審計(jì)風(fēng)險(xiǎn),甚至導(dǎo)致審計(jì)失敗并卷入法律訴訟�，F(xiàn)代審計(jì)從某種意義上說已經(jīng)成為舞弊審計(jì),敏銳識(shí)別高風(fēng)險(xiǎn)客戶并制定科學(xué)有效的審計(jì)策略是注冊(cè)會(huì)計(jì)師有效控制審計(jì)風(fēng)險(xiǎn),防范審計(jì)失敗,切實(shí)履行"經(jīng)濟(jì)警察"職業(yè)責(zé)任的重要途徑。
[Abstract]:CPA is a high-risk profession, and high-risk clients will not only bring higher audit risk to CPA, but also lead to audit failure and involvement in legal proceedings. Modern audit has become fraud audit in a sense. It is necessary for CPA to control audit risk effectively and prevent audit failure by acutely identifying high-risk clients and formulating scientific and effective audit strategies. An important way to fulfill the professional responsibility of "economic police".
【作者單位】： 鞍山師范學(xué)院商學(xué)院;
【分類號(hào)】：F233;F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 劉曉波;王s，

本文編號(hào)：2014362