| 新审计准则中舞弊审计的突破与创新 |
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| 引用本文： | 李俊梅.新审计准则中舞弊审计的突破与创新[J].新疆职业大学学报,2008,16(4):8-10. |
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| 作者姓名： | 李俊梅 |
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| 作者单位： | 石河子大学,商学院,新疆,五家渠,831300 |
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| 摘 要： | 本文通过对新旧审计准则中舞弊审计的相关规定进行对比，分析了新审计准则中舞弊审计所取得的突破与创新，并指出了舞弊审计准则存在的不足。
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| 关 键 词： | 舞弊审计 新准则 突破与创新 |
Breakthrough and Innovation of Fraud Auditing in New Audit Criterion |
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| LI Jun-mei.Breakthrough and Innovation of Fraud Auditing in New Audit Criterion[J].Journal of Xinjiang Vocational University,2008,16(4):8-10. |
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| Authors: | LI Jun-mei |
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| Institution: | LI Jun-mei (Shihezi University, Wujiaqu, Xinjiang 831300, China) |
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| Abstract: | This paper stresses on analyzing the breakthrough and innovation of fraud auditing in the new audit criterion through comparison of fraud auditing between the new and old audit criterion.In the end of this paper, it is adduced that there are some flaws in the new fraud auditing criterion. |
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| Keywords: | Fraud auditing New audit criterion Breakthrough and innovation |
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