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1、浅析舞弊审计侦查与策略摘要：当前国内外资本市场不断发生上市公司会计舞弊案件，舞弊已成为了世界的公害。本文首先描述当前会计舞弊审计的现状，主要从我国会计舞弊案件来进行分析，反映了当前舞弊繁多，及其手段方式复杂导致当前舞弊审计侦查难度加大。其次,本文从企业角度、会计师事务所角度、社会监管角度三个角度来剖析舞弊审计存在的问题，透视了企业内部管理混乱、会计师事务所及注册会计师独立性不足、社会监管不力等方面问题。最后在舞弊审计侦查问题分析的基础上，在企业角度、会计师事务所角度、社会监管角度提出相应的舞弊审计应对策略。关键词：舞
2、弊审计；侦查；策略FraudAuditInvestigationAndStrategyAbstract：Thefrequentoccurrenceofaccountingfraudinlistedcompanyamongcapitalmarketathomeandabroadhasbecomepublichazardsaroundtheworld.Thispaperinitiallydescribesthesituationofthecurrentaccountingfraudaudit,mainlyanalyzin
3、gthecasesofaccountingfraudinChina,ofwhicharesovariousanditscomplexthattheybecomemoredifficulttoinvestigate.What’smore,thispaperputsforwardtheexistingproblemsinthefraudauditintheperspectivesofenterprises,accountingfirms,socialregulations,whichreflectsinternalman
4、agementconfusioninenterprisesandthelackofindependenceandsocialsupervisioninaccountingfirmsandcertifiedpublicaccountantsandothers.Finally,onthebasisofthefraudauditinvestigation,thecorrespondingstrategieswouldbeputforwardtorespondthefraudauditintheenterprise,acco
5、untingfirms,socialregulation.Keyword：Fraudaudit;Investigation;Strategytheprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfig
6、ureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,a
7、ndpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodl
8、ivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportant
