By improving the existing mode of financial statements auditing and creating a new fraud-based management auditing system, we may better impel CPA to fulfill his responsibility for management fraud.

• 就注册会计师的管理舞弊审计责任来说，“排除合理怀疑”是对“勤勉尽责”标准的另一种解说，通过对现有审计模式的改进，形成管理舞弊导向审计新模式可以更好地促使注册会计师履行其管理舞弊审计责任。