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近年来,随着经济和社会的发展,上市公司财务报表舞弊问题受到了越来越多的关注,上市公司的虚假会计报表会传递错误信息、损害他人利益、扰乱社会经济秩序,严重危害社会发展与经济繁荣。鉴于此,本文分析了财务报表舞弊的形式,并提出了几点财务报表舞弊问题的审计策略,以期能规范企业财务信息披露,维护社会正常经济秩序。
In recent years, with the development of economy and society, the issue of fraud in financial statements of listed companies has drawn more and more attention. False accounting statements of listed companies will send wrong messages, undermine the interests of others, disrupt social and economic order and seriously endanger social development And economic prosperity. In view of this, this article analyzes the forms of fraud in financial statements and proposes some audit strategies for fraudulent financial statements in order to regulate the disclosure of corporate financial information and safeguard the normal economic order of the society.