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(一)舞弊警戒信号1、管理舞弊的警戒信号。当某些动机(或压力)、机会和价值观存在时,管理当局就会利用编制欺诈性财务报告来达到特定目的,所以如果被审公司存在着舞弊,注册会计师在执行财务报表审计时,就可以从动机(或压力)、机会和价值观三个方面观察到种种警戒信号:①动机(或压力)方面的警戒信号。经济上的压力以及公司治理结构的某些安排常常促使管理当局萌
(A) fraud warning signal 1, the management of fraud warning signal. When certain motivations (or pressures), opportunities and values exist, the management will use the fraudulent financial reporting to achieve a specific purpose. Therefore, if the audited company is fraudulent, the certified public accountant may perform the audit on the financial statements From the motivation (or pressure), opportunities and values observed in all three warning signals: ① motivation (or pressure) warning signal. Economic pressures and some arrangements for corporate governance structures often encourage management to sprout