Forensic Accounting Application Of The Listed Company In Financial Fraud

With the constant improvement of market economic system, and constantly deepen the reform and opening up, China’s economy faces with Europe and the United States at the beginning of the capital market rise similar financing environment. The financial fraud of listed companies can get huge benefits, for opportunistic devotee, the defects of market economy system is the fertile soil. Financial fraud is one of the important factors disturbing the order of market economy, the relevant theory of articles and more.Although a lot of problems in the financial fraud in China has caught the attention of the scholars, reached consensus in many aspects, enriched the theory, but there is still a blank or not in-depth and incomplete field is discussed in this paper. Such as the role of the judicial accounting check for financial fraud, at the same time, the analysis of the causes of whether considering the judicial accounting in fraud prevention and cure function, the audit work relations with the early stage of the enterprise and so on question has not been fully affirmative answer within the field. In addition, in the case identification method, from the assets book or from the perspective of the internal control, which is more suitable for the case identification, or can be combination of both. These questions are worthy of academic research. Due to the imperfection of the current market economy system, countries are also the lack of attention to this aspect in the concrete practice of judicial accounting checking method is flawed. So in this respect needs deep research to promote the effective work of market economy.Based on judicial accounting check in the application of the listed company financial fraud case as empirical research object, based on the theory of \ "dualism\", from the perspective of judicial accounting check, in 2015, the Revelations of the Toshiba company financial fraud case as a case, this check the basic practice of judicial accounting method, in what way the method application in the financial fraud case, the case investigation, verification of evidence in detail. Finally discussed in the current judicial accounting check practice running environment, consider the enterprise internal control and the use of public financial reporting information available can also become a new means of judicial accounting check, the new method. In this paper, the basic structure: the first chapter mainly analyzes the judicial accounting related theory, including the basic theory of summary of judicial accounting and financial fraud; The second chapter, from the purpose and basic methods of judicial accounting check, introduces in detail the purpose of judicial accounting check method and common practice; The third chapter, according to the second chapter of judicial accounting check basic method, explore on how to use the judicial accounting fraud cases of listed companies check method, empirical analysis and combining with Toshiba company financial fraud case. Finally, the fourth chapter on by the judicial accounting the Revelations in the application of financial fraud of listed company, put forward the evaluation of internal control and the use of financial report information also can be in judicial accounting check.