management fraud audit

基本解釋

Management fraud Management fraud control Audit quality;
管理舞弊；管理舞弊控制；審計質(zhì)量；
At last, the paper discusses the requests of our independent audit standards that CPAs should detect management fraud in a financial statement audit.
第五章是本文的重點，探討審計人員檢查管理舞弊的方法和避免審計失敗的對策。
Certified public accountants failure to comply with professional norms, audit lack independence is China at present registered accountants audit management fraud actual practice defect main reasons.
注冊會計師未遵守職業(yè)規(guī)范，審計缺乏獨立性是中國目前注冊會計師審計管理舞弊實際執(zhí)業(yè)缺陷的主要原因。