从华锐风电审计失败案例看职业怀疑在审计中的运用

发布时间：2018-05-24 04:41

本文选题：职业怀疑 + 华锐风电　；参考：《财务与会计》2016年16期

【摘要】：近年来,审计人员频频因为缺乏职业怀疑导致审计缺陷或者审计失败而受到指责。本文基于华锐风电财务造假和审计失败案例,对职业怀疑在审计中的运用进行了研究:对华锐风电财务造假的前因后果进行了阐述,对审计过程中存在的缺陷及问题进行了分析,针对审计缺陷提出了改进的策略。
[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.
【作者单位】：三江学院商学院;
【分类号】：F239.4

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