舞弊审计问题的研究.pdfVIP

Recently,the problem of accounting fraud becomes more and mole severe，and both the quantity and quality are all amaz酣．In America ten amazing financial fraud·7．aSCS are exposed and in China there are also some big and important CaSeS occurring．Enron and YINGUANXIA have become the embodiments of accounting fraud．In America the intense fmud storm has brought thousands of millio[IS of dollars loss tO investors and creditors,and the producers of the accounting fraud even are regarded more horrible than terrorists；in China the￡mud cases have also brought heavy loss to all of the benefit related parts，including investors，creditors and the nation，severely broke the normal economic order,and obstructed the healthy development of China securities market．The sevet∞results of the accounting fraud have also broken the professional appcarau淄of the accountingand audit．Dealing with the fraud has become the urgentdemandofthistime．Onthebasisofreferringtotherelatedresearch achievementsinChina and foreign countries，the thesis starts from the basic theory of accounting fraud,analyzes the reasous that c{lUse the occurrence of the fraud，and proposes the prevention measures．At the same time，thethesisexplicatesthatcheckingthefraudiseverlasting subjectofthe audit，andintroduces some procedures and methods used to implement fraud auditing．The thesis mainly includes three parts： The first part of the thesis mainly explains the charaeteristica of the fraud，the difference between fraud and other related concepts，and the categories of the fraud．hI this part，the thesis mainly explicates the hazards of the fraud，and subsequently explores the necessity and significance of implementing fraud audit；and at the Sarlle time the thesis also explains the difference between the fraud audit and the traditionaI finaneial audit． The second part of the thesis first introduces and lists the general accounting fraud means； then the thesis USeS the fraud triangle theory to analyze the reaaolE that cause fraud to oc