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随着经济的不断发展,企业的经营活动不断复杂化,部分企业存在的财务舞弊现象更是给会计师事务所的审计活动带来了一定的困难。本文从财务舞弊与审计风险的关系入手,对中小会计师事务所应对财务舞弊审计风险提供了三点对策,以期中小会计师事务所在面对财务舞弊导致的审计风险时能够提高对审计风险的监控,从而有效的防范审计风险。
With the constant development of the economy, the business activities of enterprises are constantly complicated. The financial fraud existing in some enterprises brings some difficulties to the auditing activities of accounting firms. This paper starts with the relationship between financial fraud and audit risk, and provides three countermeasures to small and medium-sized accounting firms to deal with the risk of financial fraud auditing so that small and medium-sized certified public accountants can improve their audit risk control in the face of audit risk caused by financial fraud, In order to effectively prevent audit risk.