Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud , and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection " . and then this part proposes that we should construct the auditing model based on auditing objectives , therefore design the detecting - fraud auditing model 第三部分內(nèi)容:在對制度基礎(chǔ)導(dǎo)向?qū)徲嬆J?、傳統(tǒng)風險導(dǎo)向?qū)徲嬆J揭约艾F(xiàn)代風險導(dǎo)向?qū)徲嬆J皆谖覈m用性的分析基礎(chǔ)上,回顧了國外舞弊導(dǎo)向?qū)徲嫓蕜t的變遷過程,指出外部審計目標1經(jīng)過70年的發(fā)展變遷又回到了原點即“查錯防弊” 。