| 现金常见造假方式及审计手段分析 |
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| 引用本文： | 夏春梅.现金常见造假方式及审计手段分析[J].交通科技与经济,2013,15(3):126-128. |
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| 作者姓名： | 夏春梅 |
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| 作者单位： | 黑龙江省哈双高速公路管理处,黑龙江哈尔滨,150090 |
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| 摘 要： | 现金作为流动性最强的资产之一，极易出现会计造假舞弊现象。针对当前企业经常出现的现金财务造假现象，分析其造假手段，并站在审计人员的角度，提出相应的审计策略。
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| 关 键 词： | 现金 造假 审计 策略 分析 |
Analysis of common cash fraud and auditting preventions |
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| XIA Chun-mei.Analysis of common cash fraud and auditting preventions[J].Technology & Economy in Areas of Communications,2013,15(3):126-128. |
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| Authors: | XIA Chun-mei |
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| Institution: | XIA Chun-mei (Heilongjiang Harbin-Shuangcheng Expressway Management Office, Harbin 150090,China) |
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| Abstract: | Cash as one of the most According in order to to the current enterprise provide liquid assets, it comes up easily with accounting fraud phenomenon. cash financial fraud cases, analysis is made on the frauding ways means the auditor with the corresponding auditting strategy. |
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| Keywords: | cash fraud audit strategy analysis |
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