舞弊审计

Accordingly it´s very important to perform fraud audit before frauds appear.

可见，在舞弊被揭露之前就进行专门的舞弊审计显得尤为重要。

The article is a research for excellent environment and technical procedure of fraud-auditing , with the help of theory of fraud risk factor .

本文借助舞弊风险因素理论对舞弊审计的优化环境和技术策略进行了探索。

This paper introduces the concept of the fraud audit, expounds the significance of carrying out the fraud audit, and puts forward the concrete procedures and methods for carrying out the fraud audit.

介绍了舞弊审计的概念，阐述了开展舞弊审计的意义，提出了舞弊审计的具体程序和方法。

So the objective of the thesis is to build a systematic, rational and effective fraud auditing theory framework, which will offer a guide for researches on fraud auditing theory and practice.

因此，本文的目的是构建一个全面、系统、合理、有效的舞弊审计理论结构，为深入系统的研究舞弊审计提供一个可供参考的指南，以期进一步指导实践。

By analyzing the typical opinions on the nature of audit and the character of fraud audit itself, the thesis points out that the nature of fraud audit is information attestation.

本文通过分析与审计本质有关的观点和舞弊审计自身的特点推导出舞弊审计的本质为信息认证，通过分析影响舞弊审计目标的因素指出舞弊审计的目标是查找舞弊和预防舞弊。