本文選題：注冊(cè)會(huì)計(jì)師 + 管理當(dāng)局�。� 參考：《會(huì)計(jì)之友(上旬刊)》2007年10期

【摘要】：管理當(dāng)局舞弊是注冊(cè)會(huì)計(jì)師接觸最多的一類舞弊行為,也是審計(jì)的一個(gè)難點(diǎn)。本文對(duì)管理當(dāng)局舞弊的動(dòng)機(jī)進(jìn)行了分析,探討了注冊(cè)會(huì)計(jì)師甄別管理當(dāng)局舞弊的審計(jì)線索,以提升注冊(cè)會(huì)計(jì)師的審計(jì)質(zhì)量。
[Abstract]:Management fraud is a kind of fraud that CPA is most exposed to, and it is also a difficult point in auditing. This paper analyzes the motives of management fraud and probes into the audit clue for CPA to identify management fraud in order to improve the audit quality of CPA.
【作者單位】：
【分類號(hào)】：F239.4
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本文編號(hào)：1939933