舞弊是指被审计单位财务报表中的故意错报或遗漏,它是构成注册会计师法律责任的内在因素。舞弊又可分为职工舞弊与管理当局舞弊。职工舞弊是指资产的侵占或贪污;管理当局舞弊是指故意编制不实的财务报表,以致使用者据此作出错误的决策。不实的财务报表又有两种可能:(1)应揭露事项不予揭露;(2)虽揭露,但揭露错误的信息。前一种情况称为遗漏,后一种情况叫作错报。 由此可见,职工舞弊与管理当局舞弊是两种性质迥异的舞弊。一件舞弊案 Fraudulent refers to intentional misstatement or omission in the financial statements of the audited entity, which is an inherent factor that forms the legal liability of a certified public accountant. Corruption can be divided into employee fraud and management fraud. Employee malpractices refer to embezzlement or corruption of assets; management fraud refers to intentional compilation of false financial statements so that users make erroneous decisions accordingly. Inaccurate financial statements, there are two possibilities: (1) should not be exposed; (2) exposed, but exposed the wrong message. The former case is called omission, the latter case is misstatement. This shows that the fraudulent use of staff and management fraud are two different types of fraud. A corrupt case