Research On Accounting Fraud And Audit Measures Of Listed Companies In China

Accounting fraud has always been the concern of the security market and the accounting field,because of accounting fraud directly affects the interests of users of accounting information,and may bring some legal responsibility to Certified Public Accountants and their accounting firms.Especially the accounting fraud of listed companies,will not only bring harm to the interests of investors,but also affect the development of the stock market and the social image of Certified Public Accountant.It is often seen that the accounting fraud of Listed Companies in China.From a series of accounting fraud events,we can see that the motivation of accounting fraud is complicated and diverse,the corruption ways become more and more difficult to identify,the certified public accountants who are entrusted with the audit of their financial statements and their accounting firms are often subject to legal liability.On the other hand,the regulations to govern the accounting fraud of Listed Companies are has been lagged in some degree.Thus,it is necessary to study the accounting fraud of listed companies.The accounting fraud cases of Fujian Jinsen is a well-known accounting fraud in recent years,fraudulent practices is typical,the causes of fraud are diverse,the article chooses the accounting fraud cases of Fujian Jinsen as the research object,analyzes the accounting fraud practices of the company,and sums up the causes of accounting fraud by using the theory of fraud triangle,the theory of fiduciary duty and the theory of asymmetric information.According to the research,it is believed that the corporate accounting fraud was not found in time directly related to the CPA and the accounting firm in which the financial statements are audited.Due to the implementation of audit standards are not in place,the company accounting fraud can not be found.According to the results of the case analysis,the paper puts forward the countermeasures to deal with the accounting fraud of listed companies.Through the improvement of audit work,we can find the problem of accounting fraud of Listed Companies in time,and effectively safeguard the interests of investors.