The Research On The Financial Fraud And Auditing Countermeasure

The financial fraud cases are emerging constantly in recently years at home and abroad. They have brought the wound in various degrees to international economy, especially give the impact of the security market. Some listed companies of our country also make fraud financial reports, the false account scandal that is producing constantly too. Finding out the origin cause of formation that the financial affairs swindle, finding the method to treat both principal and secondary aspect of disease has already become the subject that countries all over the world have paid close attention to together.Financial fraud stored in the space over the world, there is factor on its system and morals. Meanwhile, the development at full speed of the economy and science and technology, the arrival of times of " New Economy ", make the means and way of the financial fraud changing with each passing day, and placed obstacles to find out the solution for us. Auditing as the core force of the security market should play the role of "economic police" in the struggle to fraud. How to make the auditor to be the pioneer in the antifraud war, It is a wising subject to be worth discussing for scholars.This text tries hard to start with from the origin cause of the financial fraud, combine the research to the case, set up the discernment model that the financial affairs swindle, and set up its overall precaution tactics in term of auditing.First of all, Introduce meaning and characteristic of financial fraud , and the comparison of the relevant concept, and has summarized the domestic and international relevant research results of financial fraud.Secondly, according to origin cause of financial fraud , there is factor on systems of external environment condition, the influence of the defect of the inside administration structure exists too.Thirdly, through the case analysis to financial fraud of listed company of our country, the fake tactics are concentrated on mainly, fictitious assets, utilizing related trade, the choice of the accounting policy, assets replacement and omitting revealing. This paper has summarized the experience analytical method of discerning through the positive research, and has set up the early warning model that discerns the fake profit.Finally, in term of audit, set up and raise the counter measures system,including to the administration of the audit external environment condition, the strengthening of inside quality control of the accounting firm , and the countermeasure in the auditing project implementation course.