本文選題：職業(yè)懷疑 + 華銳風(fēng)電　； 參考：《財(cái)務(wù)與會計(jì)》2016年16期

【摘要】：近年來,審計(jì)人員頻頻因?yàn)槿狈β殬I(yè)懷疑導(dǎo)致審計(jì)缺陷或者審計(jì)失敗而受到指責(zé)。本文基于華銳風(fēng)電財(cái)務(wù)造假和審計(jì)失敗案例,對職業(yè)懷疑在審計(jì)中的運(yùn)用進(jìn)行了研究:對華銳風(fēng)電財(cái)務(wù)造假的前因后果進(jìn)行了闡述,對審計(jì)過程中存在的缺陷及問題進(jìn)行了分析,針對審計(jì)缺陷提出了改進(jìn)的策略。
[Abstract]:In recent years, auditors have been frequently blamed for lack of professional suspicion that led to audit defects or audit failures. Based on the financial fraud and audit failure cases of Sinovel wind power, this paper studies the application of professional doubt in audit, and expounds the causes and consequences of financial fraud of Sinovel wind power. This paper analyzes the defects and problems in the audit process, and puts forward some improved strategies for the audit defects.
【作者單位】： 三江學(xué)院商學(xué)院;
【分類號】：F239.4

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