在过去的10年中,越来越多的人意识到负责任的公司治理在预防和发现财务报表舞弊中扮演着重要的角色。公司治理的参与方包括董事会、审计委员会、高层管理团队、内部审计师、外部审计师和监管机构。本文将讨论外部审计师在预防和发现财务报表舞弊中的角色。 Over the past decade, more and more people have realized that responsible corporate governance plays an important role in preventing and detecting fraud in financial statements. The participants in corporate governance include the board of directors, the audit committee, the senior management team, internal auditors, external auditors and regulators. This article discusses the role of external auditors in preventing and detecting fraud in financial statements.