Accounting Fraud Of Listed Company And Its Audit

Since securities exchange was established in Shenzhen and Shanghai, accounting frauds have happened occasionally in Chinese capital market, and caused so many social problems, how to deal with it is an urgent task.Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company' fraud by case studying ; Considering CPA's special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPA's responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.The construction of the thesis:Part one is literature review.Part two studies the motives, maker and methods of accounting fraud.Part three discusses CPA's responsibilities on detecting accounting fraud.Part four analyzes audit failure by case studying.Part five put forward some counterbalance based on foregoing discuss to decreasemanagement fraud.