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.
本文通过分析与审计本质有关的观点和舞弊审计自身的特点推导出舞弊审计的本质为信息认证，通过分析影响舞弊审计目标的因素指出舞弊审计的目标是查找舞弊和预防舞弊。
Auditing encompasses the entire audit process, other services including compilations, reviews and attestation engagements, and the AICPA Code of Professional Conduct.
审计考试包含了审计的整个流程，其他鉴证或非鉴证类型的服务，以及AICPA职业道德准则。
Auditing encompasses the entire audit process, other services including compilations, reviews and attestation engagements, and the AICPA Code of Professional Conduct.
审计考试包含了审计的整个流程，其他鉴证或非鉴证类型的服务，以及AICPA职业道德准则。
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