价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
10期
149-150
,共2页
舞弊%舞弊三角理论%审计
舞弊%舞弊三角理論%審計
무폐%무폐삼각이론%심계
fraud%fraud triangle theory%audit
基于常规发现性及证实性舞弊审计,跳出传统的思维定式,应用舞弊三角理论,从压力、机会、借口三要素作用机理及成因揭示、分析入手,有机整合预防性舞弊审计并以新的视角审视舞弊审计,提出舞弊审计的新思路、新见解.
基于常規髮現性及證實性舞弊審計,跳齣傳統的思維定式,應用舞弊三角理論,從壓力、機會、藉口三要素作用機理及成因揭示、分析入手,有機整閤預防性舞弊審計併以新的視角審視舞弊審計,提齣舞弊審計的新思路、新見解.
기우상규발현성급증실성무폐심계,도출전통적사유정식,응용무폐삼각이론,종압력、궤회、차구삼요소작용궤리급성인게시、분석입수,유궤정합예방성무폐심계병이신적시각심시무폐심계,제출무폐심계적신사로、신견해.
Based on conventional found and confirmed fraud auditing, jump out of the traditional pattern of thinking, using the fraud triangle theory, from the three elements of pressure, opportunity and excuse as well as reasons and mechanism analysis, the preventive fraud audit was organically integrated and fraud auditing was scanned by the new perspective, new ideas and insights of fraud audit were proposed.
