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Independent Audit Reports Of The False Financial Reporting Governance Of Listed Companies In China Optimization Study

Posted on:2004-09-19Degree:MasterType:Thesis
Country:ChinaCandidate:R LiFull Text:PDF
GTID:2206360125957213Subject:Accounting
Abstract/Summary:PDF Full Text Request
During the announcement of Listed company's financial statements, independent audit plays an important role. It is the last pivot before the financial statements open to the users and it has the responsibilities for protecting the people's benefits and keeping the normal order of the security exchange market. But the exposure of series of fraud financial cases show that the improper behavior of public accountants have direct relation with the fraud statements. So aim to provide a new way to administer the fraud statements, this article make the optimism of public accountants' behavior as the object of study.Firstly, this article analyses the actuality and the cause of formation of fraud financial statements , then study the character of independent audit in the production of fraud financial statements, secondly, with the controlling mechanism of statements quality as background, defines the function of independent audit, bring forward that in order to exert the independent audit's function of disclosing the fraud in the financial statements, the audit behavior should be optimized. Base on these discusses above, this article adopts the method of case analysis and the economic analysis to study the audit judgement, the audit conspiracy and the audit failure systematically, then analyses the factors that have relation with the improper audit behavior. Lastly, base on the audit condition and the diathesis of public accountants in our country, conforms the optimistic scheme of independent audit behavior that bases on the administer of Listed company's fraud statements, puts forward the countermeasure system to optimize the independent audit behavior. All these have some reference value for the criterion of public accountants' behavior and the administer of fraud financial statements in our country.
Keywords/Search Tags:listed company, fraud financial statement, independent audit, audit behavior
PDF Full Text Request
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