基于舞弊导向的高风险客户识别及审计策略

发布时间：2018-06-13 14:40

本文选题：舞弊导向 + 高风险客户识别　；参考：《会计之友》2014年36期

【摘要】：注册会计师是一个高风险的职业,高风险客户不仅会给注册会计师带来更高的审计风险,甚至导致审计失败并卷入法律诉讼。现代审计从某种意义上说已经成为舞弊审计,敏锐识别高风险客户并制定科学有效的审计策略是注册会计师有效控制审计风险,防范审计失败,切实履行"经济警察"职业责任的重要途径。
[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".
【作者单位】：鞍山师范学院商学院;
【分类号】：F233;F239.4

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