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本文从审计的角度分析了财务报表舞弊的定义、发生舞弊现象的原因及其危害,进一步分析了财务报表舞弊的审计策略,以期改变财务报表舞弊的现状,促进企业的健康有序发展。
This paper analyzes the definition of fraud in financial statements, the causes of fraud and its harms from the perspective of auditing, and further analyzes the audit strategy of fraud in financial statements in order to change the current situation of fraud in financial statements and promote the healthy and orderly development of enterprises.