Study On Warning Model Of The List Earnings Management Under Audit Risk Management

The current audit environment increasingly complex and the traditional method of audit in the identification of the financial reporting fraud is gradually exposed the weaknesses .January 1, 2007, The china public accountants audit rule the 1141 number financial statements of auditing of the corruption of review formal implementation of the pattern marked by the audit institutions have turned into a modern risk. Modern risk to the auditing on auditing personnel shall maintain reasonable doubt of occupation, Probe corporate corruption, the financial statements are reported as a major risk the risk assessment of the centre to prevent the risks. Therefore, under the audit of modern risk need to improve the earnings management capacity of CPA . Establishment of warning model of earnings management under audit risk management can improve risk of audit institutions ,can providing theory reference for Accountants and CPA that elimination of the source of high risk audit events,and provide theory directional for CPA after they accept audit commission mandate.This paper by integrating theory with practice, in the system for research and reporting fraud prediction models and the status quo on the basis of first use of modern methods of research, the risk of their background, the management of the status quo, the administration and management of the causes of the in-depth research, pointed out that the establishment of Warning Model of Earnings Management Under Audit Risk Management. The use of paper, by the representative of the listed company as a research objects, 14 financial indicators and three of the financial indicators and significant gender analysis and the main element analysis of the screening to determine the eventual target of the logistic regression of established a model. by empirical evidence shows that : Study on Warning Model of Earnings Management Under Audit Risk Management have the meaning of reality.