Research On The Application Of Fraud Triangle Theory In Financial Statement Audit

In recent years,along with the rapid development of market economy in our country,the company's internal various types of financial fraud cases have occurred,seriously disturbed market economic order,for the company itself and the country's economic development has a very negative influence,it not only will affect the national macroeconomic regulation and control policy,and social morality,also greatly harm the interests of investors.At present,our country is in economic construction and development of a critical period of transformation,the research in view of the company's financial fraud audit work under the new situation has significant practical significance,prevent the occurrence of more fraud cases,promote the healthy and stable development of the company,at the same time,it can establish and improve the company's internal control mechanisms to provide reference opinions.As auditors,should try to use professional knowledge and tools in their own work as far as possible to identify the company's financial fraud and reduce the possibility of financial fraud.Despite the financial fraud of great harm,but many companies are still bored.Many enterprises have the psychological luck,if not checked out,that is a huge benefit.Even checked out,according to China's existing laws and regulations,punishment intensity compared to obtain huge profits is not worth mentioning.Therefore,based on the way of company of our country financial fraud analysis classified in the fraud triangle theory based on fraud pressure and opportunities for fraud,fraud rationalization were designed according to the audit procedures and selected representative indicators,better in the audit work with in order to more timely found signs of financial fraud.And to a logistics company for two consecutive years as an example to verify the audit case for example.Through the combination of theory and practice of the method,main factors and to explore the influence of fraud auditing work,thus obtains the how in the audit link discover enterprise financial fraud,combined with the characteristics and methods of financial statements audit,put forward a set of specifically for the three elements of financial statements fraud audit recognition method.