2009学年CIA内审师_实施内部审计业务_预习讲义02.pdfVIP

2009年CIA内审师_实施内部审计业务_预习讲义02 TOPIC A-2 在实施审计业务时,要保持防范潜在舞弊的意识 2.Maintain awareness of potential for fraud when conducting an engagement 在实施审计业务时，要保持防范潜在舞弊的意识 a.Notice indicators or symptoms of fraud 注意舞弊的迹象和征兆 b.Design appropriate engagement steps to address significant risk of fraud