| 我国独立审计欺诈法律风险的现状及其防范措施 |
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| 引用本文： | 王晔,黄晓波.我国独立审计欺诈法律风险的现状及其防范措施[J].大同职业技术学院学报,2005(4). |
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| 作者姓名： | 王晔 黄晓波 |
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| 作者单位： | 大同职业技术学院管理系 山西大同037008(王晔)，沈阳农业大学 辽宁沈阳110161(黄晓波) |
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| 摘 要： | 审计法律风险是审计欺诈的代价,它的两个主要决定因素是曝光的概率和惩处力度。鉴于我国目前独立审计欺诈法律风险现状,要想提高注册会计师审计质量,必须加强行业监管,加大惩罚力度,不断提高注册会计师的职业道德和业务水平。
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| 关 键 词： | 审计欺诈 法律风险 防范措施 |
Current Situation And Countermeasures against Law Risk of Audit In China |
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| Wang Ye Huang Xiao-bo.Current Situation And Countermeasures against Law Risk of Audit In China[J].Journal of Datong Vocational College,2005(4). |
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| Authors: | Wang Ye Huang Xiao-bo |
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| Institution: | Wang Ye1 Huang Xiao-bo2 |
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| Abstract: | The law risk of audit is the cost of audit fraud. Probability of exposure and degree of punishment are the two main determining factors. In order to improve the audit quality, association of CPA (Certified public accountant) must strengthen the industry supervision and increase degree of penalty to ensure the continual improvement of their professional ethics and competence. |
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| Keywords: | audit fraud law risk countermeasures |
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