Study On Accounting Fraud Of China Listed Company

In recent years, a series of accounting fraud cases occurred at home and abroad in listed company has raised our concern. From the angle of the development of accounting fraud, the motivation of accounting fraud is complicated and diverse, the corruption ways become more and more difficult to identify. On the other hand, the regulations to govern the accounting fraud of listed companies are has been lagged in some degree, and the system is still evolving.The article proceed from basic theories at first, combining concrete case to analysis the accounting fraud of China listed company, making a new summary of research papers on the basis of theoretical literature. This paper aims to analyze the motivation, ways, the basic characteristics of accounting fraud of China listed company. Then, propose suggestions from the view of auditing standards i n fraud i n order to govern the account i ng fraud of Ch i na I i sted company and better adapt to the economic environment. The forth part is the case study of Xinjiang Chalkis CO., LTD. Finally, the paper puts forward relevant suggestions from the perspective of auditing standards and auditing of CPA.The main innovation point of the article is that, in nowadays, study on the accounting fraud of China listed company is of great necessity. This paper summar ize the SFC website of listed companies’ accounting fraud administrative penalty announcement in recent years, combined the case of fraud of Xinjiang Chalkis CO., LTD as an example. For the suggestions, most papers put forward the suggestions with a whole view, and their suggestions are more general. This articleaims to give a detailed description from the angle of fauditing standards and auditing of CPA to prevent the accounting fraud of China listed company.