| 1. | A conclusion is made that there are similarities of internal audit and external audit on the methods and procedures while proceeding fraud audit
即外部审计在某些方面代替内部审计是可能的，可以达到内部审计目的。 |
| 2. | And it proceeds discussing the responsibility of fraud auditing from the historical perspective , arguing that contemporary cpas of our country should take active part in auditing frauds
再以历史发展的眼光对舞弊审计责任加以论述，阐明我国当前注册会计师应积极承担起舞弊审计责任。 |
| 3. | At last this division put forward the content , objectives and procedure of the detecting - fraud auditing model . chapter five mainly analyzes the necessity of application of the detecting - fraud
由此提出以外部审计目标构建审计模式,从而构建舞弊导向审计模式,并阐述了舞弊导向审计模式的内容、目标以及程序等。 |
| 4. | In chapter three , the feasibility and rationality of external audit acted as internal audit is analyzed , which is proved by an example of fraud audit both in america and china
第三部分对外部审计充任内部审计主体的可能性和合理性做了分析，并以舞弊审计为例，说明内部审计人员和外部审计人员在进行舞弊审计时无论方法还是程序都有相同之处。 |
| 5. | The rigorous reality has made the author well aware of the necessity of reviewing the problems of auditing object and responsibility encountered in ungovernmental auditing and any delay in studying fraud auditing will be anyway intolerable
严峻的现实使笔者强烈认识到审计理论界和实务界不得不重新思考民间审计的审计目标和审计责任问题，对舞弊审计相关问题的研究已到了刻不容缓的地步。 |
| 6. | The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in china capital market , reveal the rule on the formation of these frauds , set up the criterions and policies for fraud audit . we try to reach the above objectives , by taking full advantage of the researches on fraud audit made in the world , through analyzing the typical cases which are forcused on the behaviors of the cpas , the investors , the regulating agencies and the managements in the market
论文研究的内容以注册会计师为审计主体,以资本市场的运行行为和会计报告等相关数据作为实施对象,借助资本市场中典型案例的剖析,以设计和确立舞弊审计的技术程序方法为主线,充分借鉴国外独立审计界对舞弊审计研究的技术成果,探讨中国资本市场舞弊行为的构成因素,揭示舞弊的形成规律,确立舞弊审计的技术规范和审计策略。 |
| 7. | Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud , and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection " . and then this part proposes that we should construct the auditing model based on auditing objectives , therefore design the detecting - fraud auditing model
第三部分内容:在对制度基础导向审计模式、传统风险导向审计模式以及现代风险导向审计模式在我国适用性的分析基础上,回顾了国外舞弊导向审计准则的变迁过程,指出外部审计目标1经过70年的发展变迁又回到了原点即“查错防弊” 。 |
| 8. | Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times . the professional independence of cpa is a essence premise for exerting their assurance service function . but , many cases of financial statement fraudulent practices involve cpa ' s auditing collusion . auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement . this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information , so they make out the sham reports
注册会计师的审计鉴证功能，是现代资本市场正常运转的重要基石之一，注册会计师独立性的保持则是其发挥鉴证功能的基本前提。但是近年来发生的财务报告舞弊案例，很多都牵涉到注册会计师的审计合谋问题。审计合谋是注册会计师在财务报告审计过程中，为了其自身利益的最大化而丧失基本的执业独立性要求，迎合被审计单位财务造假、歪曲提供会计信息的需要而做出的虚假鉴证或虚伪陈述，最终导致有预谋的“审计信息失真”行为。 |
| 9. | Further , the primary steps to prevent frauds regarding internal control are rendered here . and finally the author makes the relevant discussions about the procedures and methods of fraud auditing in the hope of stimulating the study of enhancing the responsibility of fraud auditing and strengthening the construction of professional ethics and the formulation of auditing principles and methods by outlining the frame of fraud auditing
进而从内部控制入手讨论多角度全方位防范舞弊的主要措施，最后是对舞弊审计的程序和方法作一探讨，以期勾勒舞弊审计这一审计专题的大致轮廓，抛砖引玉，唤起我国理论界应加强对舞弊审计准则制定、舞弊审计技术方法及职业道德的研究，审计实务界、法律界应强化注册会计师舞弊审计责任。 |
| 10. | To summarize , we should study the fraud auditing from different respects and perspectives to allow greater importance to be attached to fraud prevention and detection . and this is definitely a vital progress that will improve the cpa career and contribute to standardizing the market rules for china ' s wto membership
总之，我们应从多个领域、多个角度研究舞弊审计，加强我国注册会计师职业界对舞弊防范和侦查的重视，这是顺应社会公众需求，发展和完善注册会计师职业生命的识务之举，也是我国成为wto一员，规范市场游戏规则的重要一步 |
