摘要
目前盛行于各国资本市场的盈余管理,严重阻碍了资本的高效有序流动,我国也不例外。注册会计师应在充分了解盈余管理的基础上,积极识别盈余管理行为,找准审计风险点,并通过采取一系列审计策略来提高盈余管理的审计质量,从而真正发挥注册会计师"经济警察"的职能和作用。
The earnings management in capital markets of every country hinders the efficient and orderly circulation capital seriously. Therefore, registered accotrtants should identify earnings management action and find out audit risk point through understanding earnings management fully, and improve audit quality of earnings management to give full play to the function of the registered auounrant ＂economy polilce＂ through taking a series of audit ratios.
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2007年第6期59-61,共3页
Journal of Qiqihar University(Philosophy & Social Science Edition)
关键词
盈余管理
动机
审计策略
earnings management
motive
audit taeies
