The Research On The Accounting Fraud Of Chinese Listed Company

Today, China's capital market fast development, the achievement of high-profile, but with rapid development, the listed companies in China accounting frauds phenomenon also is intensified. Accounting fraud of listed companies have seriously restricted and hinder our social and economic development. The austere reality makes himself strongly against the listed company to have realized the importance of accounting fraud audit. At present, listed companies on China's accounting frauds auditing research is urgent.This paper commented the concepts, classification, formation factors relating to the basic theories of accounting fraud, from various angles of fraud shall analyze reasons. From fraud risk factors, namely the three "cheating triangle"-motivations or pressure, opportunity, excuse three aspects, in-depth analysis of listed companies on China's accounting frauds peculiar formation reasons and usually fraud means. Fully elaborated risk-oriented audit to risk-oriented audit based accounting fraud of listed companies to build our audit of architecture. For accounting fraud risk identification and evaluation, and then some Suggestions to deal with fraud of audit measures and Suggestions. Finally, in view of the accounting frauds further audit procedures, expounds the main implementation of accounting fraud audit process of various important audit procedures.Paper mainly includes four parts of the main content:The first part is through the introduction, this paper expounds the new law of auditing standards, discuss the background of China's listed companies fraud auditing research significance, the content and the method, the train of thought, and to domestic and international studies are summarized.The second part is a summary of the basic theory of accounting fraud, and expounds the definition, classification and fraud genetic theory. And through "cheating triangle"-motivations or pressure, opportunity, excuse three aspects, this paper analyses the public company accounting fraud peculiar formation reasons and usually fraud means.The third part is for the relevant accounting fraud audit research, mainly for accounting fraud of some related problems on auditing research content. This section includes fraud audit connotation, characteristic and goal, the audit risk, fraud audit responsibility, fraud auditing principles. This part of the study of accounting fraud will be discussed further provide normative audit of guidance.The fourth part is research to build our accounting fraud of listed companies, and the basic structure of audit discussed in accounting frauds audit in the process of implementing the important audit procedures. First, constructing accounting fraud of listed company auditing framework, Secondly, and make full use of risk-oriented audit of thoughts and methods, and comprehensive understanding of listed companies and their environment, and identification, assessment and coping fraud result of material misstatement risk, Again, emphasized with the listed company management, management layer of communication, and the view of the listed company major fraud and regulators communication. Detail fraud shall be given extra attention to the important audit procedures, including the questioning, analysis procedures, letter card and prison dish.