| 抑制盈余管理行为的审计措施之探讨 |
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| 引用本文： | 黄彩虹. 抑制盈余管理行为的审计措施之探讨[J]. 安徽广播电视大学学报, 2002, 0(1): 30-33. DOI: 10.3969/j.issn.1008-6021.2002.01.007 |
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| 作者姓名： | 黄彩虹 |
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| 作者单位： | 安徽广播电视大学,安徽,合肥,230022 |
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| 摘 要： | 本文在分析上市公司盈余管理优缺点的基础上,指出应对企业的盈余管理行为加以抑制.这里专门从审计监督角度,提出一些审计对策:注册会计师应积极识别盈余管理行为和恰当发表审计意见.另外,还应强化注册会计师的审计责任,加强行业权威,完善审计依据.
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| 关 键 词： | 盈余管理 审计对策 审计意见 审计责任 |
| 文章编号： | 1008-6021(2002)01-0030-04 |
Talking about the Auditing Countermeasures of Controlling the Earnings Management |
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| HUANG Cai -hong. Talking about the Auditing Countermeasures of Controlling the Earnings Management[J]. Journal of Anhui Television University, 2002, 0(1): 30-33. DOI: 10.3969/j.issn.1008-6021.2002.01.007 |
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| Authors: | HUANG Cai -hong |
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| Abstract: | After analysing the advantages and d isadvantages about the earnings man agement of the listed com-panies ,this paper points out that th e earnings management must be contro lled.It puts forward some auditing c oun-termeasures especially from the point of auditing supervision:CPA shou ld judge the earnings management of e nter-prises and give reasonable auditing suggestions.Besides,auditing responsibilities of CPA should be stressed,the authority of CPA should be gradually strengthened and stressed,the audi ting standard should also be perfected. |
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| Keywords: | earning management auditing countermeasure auditing suggestion auditing resp onsibility |
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