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1、會(huì)計(jì)舞弊行為及其審計(jì)策略摘要舞弊是現(xiàn)代經(jīng)濟(jì)社會(huì)的一個(gè)“毒瘤”，會(huì)計(jì)舞弊行為已經(jīng)成為我國(guó)生活中的一人公害。伴隨著舞弊手段趨于復(fù)雜化、多樣化，國(guó)內(nèi)外會(huì)計(jì)舞弊及審計(jì)失敗案件頻頻出現(xiàn)，會(huì)計(jì)舞弊問(wèn)題成為公眾關(guān)注的核心，促使企業(yè)會(huì)計(jì)舞弊問(wèn)題成為社會(huì)焦點(diǎn)。注冊(cè)會(huì)計(jì)師必須具備識(shí)別會(huì)計(jì)舞髒的手法，以防范和減少審計(jì)風(fēng)險(xiǎn)。因此，探討分析會(huì)計(jì)舞弊現(xiàn)象、成因，尋求審計(jì)對(duì)策，對(duì)遏制此起彼伏的會(huì)計(jì)舞弊案件，具有重大的理論意義與現(xiàn)實(shí)意義。文章分析我國(guó)存在的部分企業(yè)會(huì)計(jì)舞弊現(xiàn)象的原因，舞弊的手段剖析，并在此基礎(chǔ)上，針對(duì)會(huì)計(jì)舞弊的產(chǎn)生原因，就存在的問(wèn)題結(jié)合國(guó)情提出相應(yīng)的解決方法
2、。對(duì)丁當(dāng)前我國(guó)遏制日益嚴(yán)重的會(huì)計(jì)舞弊現(xiàn)象有一定的現(xiàn)實(shí)意義。關(guān)鍵詞：會(huì)計(jì)；舞弊；審計(jì)策略AccountingfraudandauditpolicyAbstractFraudisa"cancer"inthemoderneconomysociety,accountingfraudhasbecomeChina^slifeinonebigsocialeffectsofpollution.Accompaniedbyfraudulentmeanstendstobecomplex,diverse,domesticandforeignaccountingfra
3、udandauditfailurecasesoccurfrequently,accountingfraudhasbecomethecoreofpublicconcern,promoteenterpriseaccountingfraudhasbecomethefocusofthesociety.Thecertifiedpublicaccountantmusthavethemeanstoidentifyaccountingfraud,inordertopreventandreduceauditrisk?Therefore,analysisofac
4、countingfraud,causeofformation,seekauditcountermeasures,asonefallstocurbaccountingfraudcases,itisofgreattheoreticalandrealisticsignificance.Thearticleanalyzesourcountryexistingpartofcorporateaccountingfraudphenomenon,cheatingmeansofanalysis,andonthisbasis,theaccountingfraud
5、causes,problemsandcombiningwiththesituationofourcountryproposedthecorrespondingsolution.Ithascertainpracticalsignificanceforthegrowingphenomenonofaccountingfraudinourcountryatpresent.Keywords:accounting;fraud;auditstrategy摘要IABSTRACTII1引言12會(huì)計(jì)舞弊的理論概述12.1會(huì)計(jì)舞弊的因素12.1.1會(huì)計(jì)舞弊特征12
6、.1.2實(shí)施會(huì)計(jì)舞弊的機(jī)會(huì)12.1.3為會(huì)計(jì)舞弊尋找“理由”的能力22.1.4實(shí)施會(huì)計(jì)舞弊的動(dòng)機(jī)或壓力22.2會(huì)計(jì)舞弊的原因22.2.1監(jiān)督體系不完善2222審計(jì)缺乏有效性3223理論和實(shí)踐脫節(jié)32.2.4治理結(jié)構(gòu)權(quán)責(zé)分離42.2.5公司自身需求42.3會(huì)計(jì)舞弊的危害42.3.1引發(fā)誠(chéng)信危機(jī)42.3.2敗壞社會(huì)風(fēng)氣52.3.3經(jīng)濟(jì)財(cái)務(wù)信息虛假52.3.4影響國(guó)家宏觀經(jīng)濟(jì)決策準(zhǔn)確53會(huì)計(jì)舞弊的手段剖析63」對(duì)會(huì)計(jì)記錄或支持性文件進(jìn)行操縱、弄虛作假或篡改63.1.1隱匿或篡改原始憑證63.1.2勾結(jié)串通貪污63.1.3虛構(gòu)現(xiàn)金流63.2錯(cuò)誤表達(dá)或
7、故意漏記事項(xiàng)、交易或其他重耍信息93.3故意錯(cuò)誤使用金額、列報(bào)或披露相關(guān)的會(huì)計(jì)原則104注冊(cè)會(huì)計(jì)師審計(jì)策略114.1合理確定審計(jì)目標(biāo)114.1.1管理層和治理層的相關(guān)責(zé)任劃分114.1.2審計(jì)的固有局限性114.2加強(qiáng)審計(jì)實(shí)施的過(guò)程124.2.1合理制定審計(jì)計(jì)劃124.2.2恰當(dāng)獲取審計(jì)證據(jù)，編制工作底稿135針對(duì)會(huì)計(jì)舞弊行為審計(jì)對(duì)策135」加強(qiáng)審計(jì)的溝通135.1.1深入了解客戶(hù)環(huán)境狀況135.1.2通過(guò)了解企業(yè)財(cái)務(wù)狀況以識(shí)別會(huì)計(jì)舞弊145.2加大處罰力度，提高會(huì)計(jì)成本145.3提高會(huì)計(jì)人員索質(zhì)，加強(qiáng)會(huì)計(jì)人員職業(yè)道德教育155.4內(nèi)外相結(jié)合
8、，防范會(huì)計(jì)舞弊155.4.1建立健全的內(nèi)部控制制度165.4.2審查和評(píng)估內(nèi)部控制制度175.5加強(qiáng)對(duì)審計(jì)行業(yè)監(jiān)督175.5.1CPA應(yīng)切實(shí)肩負(fù)起其監(jiān)管職責(zé)175.
