Research On Management Fraud Oriented Audit Of Listed Companies

In recent years,with the continuous development of globalization and the rapid development of China's economy,the structure of Chinese enterprises has also undergone major changes,and the economic business is becoming more and more complex.This makes the traditional audit methods gradually unable to keep up with the development of the new economic model,and can not meet the more and more complex structure of the enterprise and a large number of financial frauds.The frequent eruptions made people panic.Under such circumstances,audit institutions have decided to introduce riskoriented audit approach from western countries.However,in the process of the application of risk oriented audit in China,the effect is not ideal.Therefore,it is of theoretical and practical significance to explore the application of riskoriented audit approach to management fraud audit and improve the quality of audit.Firstly,through literature research and induction,this paper summarizes and analyzes the domestic and foreign literatures on management fraud and riskoriented audit approach model and the literature on the practical application of riskoriented audit approach,and determines the entry point of this paper.Then it analyzes the application of management fraud oriented audit in our country,and through case analysis,taking Dandongxintai Electric Co.,Ltd as an example,it analyzes the reasons for the failure of Dandongxintai Electric Co.,Ltd audit,and discusses how to better use riskoriented audit approach.Through the study of this paper,the following conclusions are drawn: riskoriented audit approach mode is of great significance to audit management fraud,but the riskoriented audit approach requires higher information processing in the process of application,so it is necessary for the audit institutions to work together to establish information processing mechanism,improve the corresponding audit software,can turn off-balance-sheet information into a part of risk assessment,do a good job of risk assessment in advance preparation,better application of risk-oriented audit mode,reduce audit costs,improve the quality of audit.