舞弊审计方法探析

舞弊审计方法探析(含开题报告,毕业论文13000字)
摘  要：随着我国社会经济的日益发展，公司披露的会计信息越来越成为公司发展战略决策、投资者投资决策等的重要信息来源。当会计信息变得越来越重要的同时，财务舞弊现象也日益严重，财务舞弊给财务信息使用者带来了严重损失，也给资本市场带来很大冲击。鉴于此，本文在对国内外文献观点的研究和分析的基础上，深入研究产生财务舞弊的原因、常用财务舞弊手法以及舞弊审计独有的特点，提出更为科学的舞弊审计程序方法，来识别并控制财务舞弊的发生，缩小审计期望差。
关键词：财务舞弊；舞弊审计；审计方法；

Corrupt Audit Methods Probing
Abstract: With China's growing social and economic development, the company disclosed accounting information has increasingly become a strategic decision development of the company, investors and other investment decisions important source of information. When accounting information is becoming increasingly important at the same time, the growing phenomenon of financial fraud, financial fraud to the users of financial information has brought serious losses, but also have a great impact to the capital market. View of this, in view of literature research and analysis, based on in-depth study of the causes generating fraud, common fraud, and fraud auditing techniques unique to the characteristics of the more scientific methods of fraud auditing procedures to identify and control. The occurrence of fraud, reduce audit expectations worse.
Key words: Financial fraud; Corrupt audit; Audit methods

本文简短述评
    本文以企业舞弊审计理论和相关规范性文件为研究基础，从企业财务舞弊的分类及其成因分析开始，结合财务舞弊的常见手法,重点分析了舞弊审计的特点。就如何减少和控制公司财务舞弊的发生提出了具有舞弊审计特点的舞弊审计方法。文章共分四个部分，第一部分绪论，说明论文的研究背景和目的以及研究现状；第二部分概述了财务舞弊的内涵、成因及其常见舞弊手法；第三部分重点分析财务舞弊的特点；第四部分通过财务舞弊的常见手法和舞弊审计的特点对舞弊审计的方法进行探究。