文档介绍：北京工商大学学年论文( 设计) TERM THESIS ( DESIGN ) 我国企业舞弊及其审计的浅析 ANALYSIS OF CHINA ’S ENTERPRISES FRAUD AND AUDIT 摘要舞弊是阻碍企业发展的不正当行为,舞弊行为的蔓延势必会造成对社会的严重危害。本文从舞弊的定义、表现及特征出发,分析舞弊产生的原因,阐述了舞弊的类型以及舞弊的手法剖析,并根据以上舞弊的知识分析如何对具体的企业舞弊进行审计以及在舞弊审计中应注意的问题,从而达到降低企业舞弊发生的概率,创造出更大的经济效益和社会效应。在对企业的审计过程中,舞弊审计被认为是一种发现舞弊的先发制人的方法,即运用会计记录和其他信息,进行分析性复核,识别出舞弊行为及其隐瞒方法。这种针对舞弊行为所进行的审计,就其广义来说,它不仅应包括在舞弊发生之后的审计调查,还应当包括针对舞弊正在或将要发生的整个防范和监督活动。关键词: 企业舞弊;防范;审计 Abstract Fraud is the obstacle to enterprise development misconduct, and the spread of fraud isbound to result in serious harm to society . In this paper, form the definition of fraud, performance and features, analyzing the causes of fraud, and describes the types of fraud and fraud analysis techniques, and based on the above knowledge of fraud analysis ofhow a specific audit, and corporate fraud should be noted in the fraud audit problems in order to reduce the probability of occurrence of corporate fraud, to create greater economic and social effects . In the process of corporate audit, fraud audit is considered a proactive approach to detect fraud, that the use of accounting records and other information, analytical review, identifies fraud and concealment methods . This for the fraud audit conducted on its broad sense, it should include not only the audit of the fraud occurred after the investigation, should also include for fraud are or will be occurring throughout the prevention and monitoring activities . Keywords: Corporate fraud ; P revent ; A udit 目录一、舞弊的定义及其具体表现......................................................................................................... 1 (一)舞弊的定义..................................................................................................................... 1 (二)舞弊的具体表现............................................................................................................. 1 (三)舞弊的特征..................................................................................................................... 1 二、舞弊产生的原因...