Listed Companies Financial Fraud And Audit Measures

In recent years, the international capital markets or the domestic capital markets, listed companies use the case of financial fraud to mislead investors has occurred frequently, and to be getting worse."Non-profits can not afford early" is a true portrayal of the capital market of financial fraud.This article reveals the cause of financial fraud from five different corrupt motivation to use corrupt practices. By a brief introduction to a number of international and domestic listed companies financial fraud cases adverse impact on the global capital market, financial fraud, the capital market "malignant tumor" caused great harm to society, to be revealed, which made the purpose of this study.Four typical cases disclosed by the recent domestic listed by the Commission, can be seen, the increasing complexity of listed companies' financial malpractice, more than performance-based integrated use of a variety of malpractice. This also brings a greater challenge for investors to identify and assess enterprise risk. A case, be classified analysis of the different malpractice, and to give the reader an intuitive feel.The complexity of the economic business and the community to improve on the degree of concern of financial fraud, are a higher demand on the current audit business. For the financial fraud audit targeted countermeasures. Audit the overall response to the introduction of modern risk-based audit model for the audit of the core, and the thinking on the whole audit services; commonly used financial malpractice, effective audit approach. In this paper, the electronic platform for the Internet service in the audit business audit means a certain amount of exploration. First:the query of the electronic banking business system by means of listed companies on the capital accounts, effective accounting of companies involved in financial transactions and fraud link to be effective and accurate identification. Second:the use of bank loans card,"the uniqueness and versatility to provide a convenient and effective means of audit, external guarantees review of listed companies as well as bank borrowings.This article seeks to reveal and analysis of listed companies' financial malpractice, to put forward a concrete and effective audit strategy. The listed company's financial information will be transparent to the greatest extent possible, in order to protect the public and other stakeholder interests, to maintain and promote world economic recovery and development.