2016案例研究范文.docVIP

现代风险导向审计在揭露我国管理层舞弊中的应用 摘要：国内外财务舞弊和审计失败事件的频频发生， The Application of Modern risk-oriented Audit in Exposure Management Fraud in China Abstract: With a series of cases of fraud being revealed in the whole world, modern risk-oriented audit was studied and produced. Based on the strategy management theory and fraud motivation theory, the article analyse the advantages of modern risk-oriented audit ,compared with traditional audit approaches, in discovering management fraud. Under the consideration of China’s real situation, he handicaps and its solvent of adopting modern risk-oriented audit to exp