| 论如何从会计资料中捕捉犯罪的疑点 |
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| 引用本文： | 邓冠玉. 论如何从会计资料中捕捉犯罪的疑点[J]. 济源职业技术学院学报, 2006, 5(2): 34-36 |
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| 作者姓名： | 邓冠玉 |
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| 作者单位： | 三门峡职业技术学院,河南,三门峡,472000 |
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| 摘 要： | 查处贪污、挪用公款等职务犯罪案件离不开查账。查账的主要目的就是捕捉其疑点,揭露有关会计资料及其所反映内容的虚假性。确立正确的捕捉思路、重视运用审查法、重视“账”外信息结合等三种方法,是捕捉会计资料中职务犯罪的疑点行之有效的方法。
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| 关 键 词： | 会计资料 犯罪疑点 捕捉方法 |
| 文章编号： | 1672-0342（2006）02-0034-03 |
| 收稿时间： | 2006-03-12 |
| 修稿时间： | 2006-03-12 |
How to Catch the Questionable Points of the Crimes from the Accounting Information |
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| DENG Guan-yu. How to Catch the Questionable Points of the Crimes from the Accounting Information[J]. JOurnal of Jiyuan Vocational and Technical College, 2006, 5(2): 34-36 |
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| Authors: | DENG Guan-yu |
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| Affiliation: | Sanmenxia Vocational and Technical College, Sanmenxia 472000, Henan, China |
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| Abstract: | Auditing cannot be separated from the investigation of job crimes such as corruption and embezzlement of public funds. The main goal of auditing is to catch the questionabme points and expose the relevant accounting information and the falseness in it. The three effective methods of catching the questionable points of job crimes in accounting information are establishing correct catching thought, paying attention to examination methods and paying attention to combining the information outside the account. |
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| Keywords: | accounting information questionable points of crimes catching methods |
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