| 经济舞弊行为的审计评析 |
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| 引用本文： | 施瑜.经济舞弊行为的审计评析[J].湖州师范学院学报,2004,26(3):116-119. |
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| 作者姓名： | 施瑜 |
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| 作者单位： | 湖州市审计局,浙江,湖州,313000 |
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| 摘 要： | 经济舞弊行为是审计监督部门所关注的直接对象。要遏止经济舞弊行为，必须加强对经济舞弊行为的目标及结果、实施主体、行为手段、表现形态、查处的研究，从审计监督的视角去探索其一般规律，有利于充分发挥审计监督作用。
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| 关 键 词： | 经济舞弊行为 特征 审计评析 |
| 文章编号： | 1009-1734(2004)03-0116-04 |
| 修稿时间： | 2003年10月10 |
The Audit Analysis of Financial Fraudulent Practices |
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| SHI Yu.The Audit Analysis of Financial Fraudulent Practices[J].Journal of Huzhou Teachers College,2004,26(3):116-119. |
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| Authors: | SHI Yu |
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| Abstract: | The economic fraudulent practices are the direct control objects that the audit department is concerned about.To prevent financial fraudulent practices, we must try to seek for a general rule from the viewpoint of audit supervision by studying the goal and result of the financial fraudulent practices, their main doers, their means of action, their forms and their prosecutions so as to bring into full play the audit supervision work. |
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| Keywords: | financial fraudulent practices characteristic audit analysis |
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