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近几年来会计报表粉饰的行为层出不穷,失真的会计信息已成为破坏社会主义市场经济秩序、损害国民的一大毒瘤,不仅给投资者造成重大的损失,而且还严重干扰了正常的经济秩序,削弱了国家财经法规的权威性,影响国家经济建设的正常进行。因此,会计报表造假的审计研究具有重大意义。本文首先分析了粉饰会计报表的动机以及常见的造假行为,然后针对造假行为提出了对应的审计对策。
In recent years, there has been an endless stream of whitewashing of accounting statements. Distorted accounting information has become a major tumor that undermines the socialist market economic order and undermines the people. It not only causes heavy losses to investors, but also seriously interferes with the normal economic order and weakens The authority of the state’s financial laws and regulations has an impact on the normal progress of the country’s economic construction. Therefore, the auditing of accounting statements fraud is of great significance. This paper first analyzes the motivation of the whitewash accounting statements and the common fraud behavior, and then puts forward corresponding audit countermeasures against the fraud behavior.