近年来国内外的一系列极具震撼力的重大舞弊案频繁爆发,管理舞弊生成的大量虚假会计信息给财务报告使用者带来了巨大损失,还大大增加了审计风险,审计职业已经面临着严重的信用甚至生存危机,如何有效审计上市公司管理舞弊已是注册会计师 In recent years, a series of very shocking major frauds have been reported frequently at home and abroad. The huge amount of false accounting information generated by the management of fraud has caused tremendous losses to users of financial reports and greatly increased the audit risk. The auditing profession has been facing serious problems The credit or even survival crisis, how to effectively audit the listed company management fraud is a certified public accountant