摘要
随着经济体制改革的不断深入，审计在反舞弊领域中的作用愈来愈明显。为 了更好地发挥审计的作用，本文在研究会计舞弊的特征、类型、形成机理的基础上，提 出了一些相应的审计对策。
With the deepening of economic system reform, auditing is playing a mo re obvious role in fighting against fraud in accounting. To enhance this functio n, relevant measures are suggested in this article on the basis of the character istics, types, and formative mechanism of accounting fraud.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2002年第2期140-144,共5页
Journal of Lanzhou University（Social Sciences）
关键词
会计舞弊
审计
反舞弊
accounting fraud
audi ting
anti-fraud
