审计专题 meaning in Chinese

special topics on auditing

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。