by analyzing the typical opinions on the nature of audit and the character of fraud audit itself, the thesis points out that the nature of fraud audit is information attestation.

establishment for excellent environment of fraud-auditing, and for auditing procedure of fraud-auditing, and for auditing responsibility of fraud-auditing, these are basic tasks that must be discussed for fraud-auditing.

舞弊审计的优化环境确立，舞弊审计的审计程序确立，舞弊审计的审计责任确立，是舞弊审计应当讨论的基本问题。

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based on reasons mentioned upon, the auditing theoretic group and the auditing practical group both are calling of building a management fraud oriented auditing mode.

基于上述原因，审计理论界和实务界都迫切需要建立管理舞弊审计模式。

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chapter one reviews theory basis of fraud audit, including the definition, category, causes of fraud and important fraud audit theories.

第一章绪论，主要论述了课题的研究意义、国内研究现状。第二章为舞弊审计的理论基础，首先论述舞弊的定义、种类、动因及相关理论，然后总结分析各种有关舞弊审计的理论。

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also, it requires the registered accountants to grasp the technical tactics and methods of fraudulent practices auditing, especially analytical checking ones.

分析性复核在注册会计师审计中的运用掌握舞弊审计的技术策略和方法，尤其是分析性复核方法。

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due to the important role of fraud auditing responsibility, the thesis analyzes audit professional responsibility and law responsibility in detail, too.

本文对舞弊审计职业责任主体、范围和对象以及舞弊审计的法律责任等均作了详细分析。

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the inclusion of this study to some extent provide the effect that the external auditors apply the new fraud auditing standard.

本文的研究结论在一定程度上反映了新舞弊审计准则在独立审计过程中的实施效果。

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aiming at the characteristic of fraud auditing, this paper analyses the reasons of fraud auditing failure.

本文针对舞弊审计的特点进行分析后发现，舞弊审计失败主要源于三方面的原因：一是审计师的过失，即对舞弊审计风险缺乏重视、进行舞弊审计的程序不妥和实施舞弊审计的方法不当；

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tactics on management fraud audit

管理舞弊审计策略探析

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the research on establishment of fraud-auditing

确立舞弊审计的研究

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on financial swindle and fraud auditing

试论财务欺诈与舞弊审计

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the change of the audit's target and the technical tactics of fraudulent practices auditing

审计目标嬗变与舞弊审计技术策略

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the research on cpa's fraud audits on the basis of enterprise's internal control

基于企业内部控制视角的注册会计师舞弊审计研究

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an elementary discussion of business fraud auditing

浅谈企业舞弊审计的层次

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the research on the issues of fraud audit procedure

舞弊审计程序问题研究

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the changing of the international auditing standard on fraud

国际舞弊审计准则的最新变化及其启示

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study on the fraud auditing theory framework

舞弊审计理论结构研究

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the way and the content of fraud auditing

舞弊审计的方法及内容

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studies on nutritive compositions of soft part in mussel perna viridis

翡翠贻贝软体部营养成分的研究

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effect of morphometric traits on edible part weight of perna viridis

翡翠贻贝形态性状对软体部质量的影响

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advanced technology of yt-14 includes compound air-chamber, common air valve for multichambers, multi-and compound-frequency digital control, built-in deflected buoy, novel soft-covered valve, programmable controller, etc;

YT-14型跳汰机采用了复合空气室、多室共用风阀、多频及复频数控、内置导向浮标、新型软体盖板阀、可编程序控制器等先进技术；

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