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刘德银指出,审计欺诈是指审计师与被审计单位串通,对明知有重大错误的财务报表发表不恰当意见的行为。审计欺诈的法律风险,是指审计师因为审计中的欺诈行为而承担法律责任的可能性,它是欺诈被发现的概率和发现后被惩处力度的乘积。法律风险与审计质量成正相关。
Liu Deyin pointed out that audit fraud refers to the collusion between the auditor and the audited entity and the publication of inappropriate opinions on the financial statements that are known to have material errors. The legal risk of audit fraud refers to the possibility of the auditor assuming legal responsibility for the fraud in the audit. It is the product of the probability of fraud being found and the penalty of detection after the discovery. Legal risk and audit quality are positively related.