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gao ji cai wu zao jia de shen ji ce lue si kao
Author(s): 
Pages: 163-167
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  现金流实物流信息流上市公司财务审计财务造假;
Abstract: 我国资本市场发展迅速,但由于制度尚不健全,近年来上市公司中出现了多起将信息流、现金流乃至物流结合在一起的高级财务造假案例。由于审计理念的落后,注册会计师屡屡审计失败,独立审计不断受到公众的质疑和政府的处罚。风险导向的审计理念应当始终贯彻上市公司审计过程,审计师需要关注现金流和物流系统性造假问题,采取一些针对性较强的审计策略,改善审计实务中过于偏重实质性程序的现状。
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