management fraud audit

基本解释

Management fraud Management fraud control Audit quality;
管理舞弊；管理舞弊控制；审计质量；
At last, the paper discusses the requests of our independent audit standards that CPAs should detect management fraud in a financial statement audit.
第五章是本文的重点，探讨审计人员检查管理舞弊的方法和避免审计失败的对策。
Certified public accountants failure to comply with professional norms, audit lack independence is China at present registered accountants audit management fraud actual practice defect main reasons.
注册会计师未遵守职业规范，审计缺乏独立性是中国目前注册会计师审计管理舞弊实际执业缺陷的主要原因。