基于舞弊行為的審計策略與方法研究.pdf

1、蘇州大學碩士學位論文基于舞弊行為的審計策略與方法研究姓名：張大翠申請學位級別：碩士專業(yè)：會計學指導教師：陳志強20080401AuditingTacticsandMethodsResearchBasedonFraudulen——tBehaviorAbstractAuditingTacticsandMethodsResearchBasedonFraudllentBehaviorraudulentBeaviorAbstractWiththe

2、developmentofeconomyandtheprogressofscienceandtechnologymanagementhavemorepressureandmotivationtopracticefraudAtthesametime，corruptmeansthatcallbeusedbecomemoresubtleandcomplexThecompanyfraudhasbecomeworseThemajorfinanic

3、ialembezzlementcasesthatfrequentlyhappenedininternationalanddomesticstockmarketsdisturbtheorderofcapitalmarket，swaythepeople’Sconfidenceinthecapitalmarketandseriouslyendangerthereputationofthefieldofauditprofessionevenit

4、sexistanceItisadifficultproblemtobesolvedallOVertheworldthathowtaiseindepentauditor’Sabilitytomakefmancialembezzlementpublic，solvetheaudit’Sexpectdifferencecausedbytheshortageofauditabilityandlowertheauditriskbroughtbyfr

5、audulentfinancialreporttotheindepentauditor’SoccupationThisarticlefocusesonnormativeresearchBasedontakingdomesticandinternationalresearchresultsforrefferenceandinthebackgroundofourcountry’Sspecialsystemthisarticleputsfor

6、wardauditstrategyandtheimprovementofmethodstoreduceauditriskandexpectdifferencebyanalyzingtheinducementofembezzlementandoftenusedembezzlingmeansManagementhasthepressure，motivationandopportunitytopracticefraudTheauditorsh

7、ouldbreaktheristrictionofthehypothesisthatthemanagementwasneuterandkeeptheprofessionalspiritofwarinessanddoubtnessItisallimportantinnovationinauditingtacticstoanalyzefixmdulentbehavior’Senvironmentalfactorsandit’Salsothe

8、usageofmodernriskdirectionauditprincipleThefraudulentskillsaregrowingcomplexIndependentauditorshouldcattyonimprovementandinnovationinthetraditionalauditmethodsaccordingtoembezzleaudit’SrealisticdemandKeywords：auditingris