Based on the analysis of the motivation, cause, tricks of financial fraud, this article points out the special audit system and joint audit system to control the financial fraud.
本文在对舞弊的动机、成因、手段分析的基础上，提出当前遏制财务舞弊应实行特种审计制度和联合审计制度。
In order to effectively the audit computerization of accounting computerized accounting system, in the design and development, we must pay special attention to the new audit requirements, audit clues.
为了能有效地审计电算化的会计个体，在电算化会计系统的设计和开发时必须注意审计需求，要留下新的审计线索。
应用推荐