Accounting information distortion has already been the public hazard in the world. People become more and more concerned about the ways to improve the audit quality, especially the precaution of audit fraud.

• 会计信息失真已经日益成为世界的公害,如何提高审计质量,特别是加强对舞弊的审计防范已经越来越受到人们的关注,由此产生了舞弊审计。