Study On The Countermeasure Of Auditing Practice Fraud In Listed Company

Since our country has established two stock exchanges in Shenzhen and Shanghai, it is a prevalent question that audit malpractice phenomenon has been paid close attention to in economic field, This question has failed to eliminate completely for many years. Our country began to learn to imitate the company administration structure of U.S.A. In later stage of the 1990s, but after ENRON and Arthur Andersen incident happened , company administration structure of U.S.A. has suffered unprecedented challenge and suspect, and so, the developing direction of audit in China becomes unusually uncertain in the future. After American " Banes Sa - Oxley's bill "comes into force, the field of research economic theory of china has gone on a gigantic and vigorous discussion to study the development problem of China auditing in 2002. But until the auditing system of our country of today is still extending the structure mode before 2001, in despite of two years discussion, there is no essential change and no really system to put an end to the phenomenon.Financial statement insurance system is a system model that put forward to solve independent character damaged of the problem.Author tries to set up a system of frame class to keep audit deceive away by researching the model system that based on the systematic engineering,western economics, theories of management and bread-and-butter analysis method of game theory and economic model.The most crucial tache in the insurance system of the financial statement is how to make the insurance company choose the correct accounting firm to audit the business. Our country great obstacle is that has no scientific and effective evaluation system ensure the company to make the correct choice at present. To set up an effective office evaluation system to keep audit fraud away is the most imperative task.