业务
审计
会计
审计风险
财务
业务风险
生产力
财务欺诈
风险管理
财务审计
上市公司
精算学
风险防范
内部审计
审核计划
财务风险
内部控制
固有风险(会计)
金融交易
出处
期刊:
日期:2025-09-30
卷期号:12 (3): 1-7
摘要
With the prosperous development of social productivity and economic trade, the business operations of listed companies have become more complex and diverse, posing more challenges to traditional auditing work. This article analyzes the case of financial fraud at Kaile Technology, provides a brief overview of its fraudulent behavior and consequences, evaluates audit risks from three dimensions: development strategy, company operations, and major misstatement risks, and finally proposes relevant risk response suggestions to prevent similar corporate financial fraud incidents from happening again.
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