Talking about the Auditing Counterm easures of Controlling the Earnings Management
Huang Cai · Journal of Anhui Tv University · 2002
After analysing the advantages and d isadvantages about the earnings man agement of the listed com-panies ,this paper points out that th e earnings management must be contro lled.It puts forward some auditing c oun-termeasures especially from the point of auditing supervision:CPA shou ld judge the earnings management of e nter-prises and give reasonable auditing suggestions.Besides,auditing responsibilities of CPA should be stressed,the authority of CPA should be gradually strengthened and stressed,the audi ting standard should also be perfected.