財(cái)務(wù)會(huì)計(jì)報(bào)告舞弊特征是什么利潤，應(yīng)收，應(yīng)付，營業(yè)收入的不正常變動(dòng)都可能是存在舞弊風(fēng)險(xiǎn)財(cái)務(wù)會(huì)計(jì)報(bào)告是指單位根據(jù)經(jīng)過審核的會(huì)計(jì)賬簿記錄和有關(guān)資料，編制并對(duì)外提供的反應(yīng)單位某一特定日期財(cái)務(wù)狀況和某一會(huì)計(jì)期間經(jīng)營成果、現(xiàn)金流量的書面文件。財(cái)務(wù)會(huì)計(jì)報(bào)告通常分為年度、半年度財(cái)務(wù)會(huì)計(jì)報(bào)告和季度、月度財(cái)務(wù)會(huì)計(jì)報(bào)告兩種。根據(jù)《會(huì)計(jì)法》第二十條第二款規(guī)定：“財(cái)務(wù)會(huì)計(jì)報(bào)告由會(huì)計(jì)報(bào)表、會(huì)計(jì)報(bào)表附注和財(cái)務(wù)情況說明書組成?！?、人為編造財(cái)務(wù)報(bào)告數(shù)據(jù)。其特征是或虛減、虛增資產(chǎn)，或虛減、虛增費(fèi)用，或虛減、虛增利潤等，但往往報(bào)告不平衡...