The Research On The Effects Of Fraud Auditing Standards' Changes To Financial Fraud

With the problem of financial fraud becoming more and more serious among the listed companies of PRC, and thus economic consequence incurred, investors, creditors, government and institutions related have already taken the fraud into great consideration. Mainly from the investors'most realistic and practical point of view, this thesis focuses on the effects of to financial fraud.First, we use Principal-agent Theory, Institutional Change Theory and Corrupt Motive Theory to explain the interactive relationship between fraud auditing standards and financial fraud. On the base of our fraud auditing standards'changes, we analysis the different characteristics of financial fraud in each stages. Focusing on the change of the amount, types and the tools to explain the relationship between fraud auditing standards'changes and the financial fraud. The results show that: On the one hand, fraud auditing standards lead to the changes in financial fraud. On the other hand, changes in financial fraud will promote the further development and improvement of fraud auditing standards. Above all, we get the following advice: First, we learn from the latest development of fraud auditing standards oversea. Secondly, according to the existing problems, we must link to the latest changes in accounting standards and financial fraud to improve our fraud auditing standards. Finally, from the implementation of the environmental problems, we advised to maintain the independence of the CPA, to set up the database of company industry, to strengthen the CPA's legal norms and so on.