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我国上市公司频发会计舞弊,给证券市场及注册会计师行业产生了巨大冲击,本文针对新会计准则实施后我国上市公司会计舞弊的新动向,并根据中国注册会计师审计准则及其应用指南提出相应审计策略。
The frequent accounting fraud in our country’s listed companies has had a tremendous impact on the securities market and the CPA industry. This article aims at the new trend of accounting fraud in our country’s listed companies after the implementation of the new accounting standards. According to the auditing standards of Chinese CPA and its application guide, Strategy.