The Research On Auditing Problem In Management Fraud

The recent audit history shows that the occurrence of major financial crisis would always affect the course of audit development. Enron, Parmalat and so on, the series of grave malpractices bring mass panic of capital market inevitably, arousing the public strong unsatisfaction, as well as endanger the healthy development of capital market. There are severe fraudulent practices in the management tier in these big financial embezzlement cases. The enterprise management tier has the unshirkable responsibility. How to audit the malpractice of management tier effectively is not only the perpetual audit subject in the market economy, but also a worldwide problem.Meanwhile, the bankrupt instances of renowned accountant offices because of audit failure make the audit professionals see clearly the credit crisis even the surviving crisis they are confronted with. It is quite controversial whether the registered accountant should take the audit responsibility of the malpractice of the management tier either in the audit theory field or in the practice field.Many researchers in different disciplines have done researches on the affecting factors in the financial embezzlement and have obtained many successes. However, there are not enough researches either into the theory field or the practice field. Let alone the research on the management tier malpractice, there are even fewer researches.The thesis adopts the criterion research, case analysis, qualitative analysis and other methods. It elicits the existing audit problems in the management tier based on the malpractice cases in the management tier at home and abroad. Moreover, it carries out researches aiming at the condition of insufficient audit theory and the low efficiency in the recent audit mode of the management tier audit, encompassing the harms of the management tier malpractice, the effects to the audit, the difficulties which the management tier auditing the malpractice is confronted with as well as the complexity, based on the prior researches, the researches achievement on the relevant management tier embezzlement as reference. The thesis puts forward the strategy of improving the audit problem in the management tier malpractice in the two aspects of audit itself and the audit exterior environment. The collective goal of the research is to solve the problem of improving the efficiency of the registered accountant audit management tier malpractice, in order to make some help for our country's audit practice development as well as the further theory research.