Research On Common Methods And Audit Countermeasures Of IPO False

In recent years, with the development of capital markets, there are more and more IPO financial fraud cases in our country. This phenomenon is not only detrimental to the capital market, but also harmful to the interests of investors. So, how to effectively control the IPO financial fraud has become an urgent problem to be solved. To study and solve this problem, we need to study the IPO financial fraud means.This paper classifies and analyzes different means of financial fraud by classifying, analyzing and summarizing the views of experts and scholars at home and abroad. And this paper summarizes IPO financial fraud means by citing several typical IPO financial fraud cases, then the paper proposes a method of these financial fraud targeted and audit measures.The main means of financial fraud are inflated income, decrease cost and expenses, inflated assets and equity, decrease of liabilities, related party transactions, covering major transactions, failing to disclose the use of funds raised by the listing Corporation and its affiliates, directors, supervisors and senior executives failing to buy and sell stocks and securities. And the basic means of IPO financial fraud are inflated profit and inflated assets. For the recognition of IPO financial fraud, there are four main aspects, namely the relationship between financial characteristics and external institutions, industry level and company level, the company’s overall.This paper seeks to put forward rational audit countermeasures by revealing and analyzing IPO financial fraud means, and hopes to put forward constructive suggestions on protecting the rights and interests of the relevant stakeholders, maintaining and promoting the development of the securities market.