基于治理视角的注册会计师审计造假（From the perspective of the governance of CPA audit based on fraud）.doc

基于治理视角的注册会计师审计造假（From the perspective of the governance of CPA audit based on fraud） This paper contributed by lyy7714. Pdf document may at the WAP end of the browsing experience poor. Suggest you select TXT, or download the source file to the machine view. The Economic Observer From the perspective of the governance of CPA audit based on fraud Zhang Zhengxiang Audit Department of Anhui Anhui Audit Vocational College Hefei 200361 [to] since the emergence of CPA audit, the CPA audit by the emergence and development to maturity has experienced several centuries. In order to pick a CPA The purpose of fraud has occurred, they use illegal means to help audited financial statements, resulting in financial information distortion, damage the interests of the public, a huge hidden dangers of social and economic development. The article elaborates on the status of CPA audit fraud, followed by CPA audit fraud The behavior is analyzed, finally puts forward the corresponding control measures. [Key words] CPA even fake reason countermeasure After the CPA audit of financial statements disclosure of information fully and accurately or not, directly to the users of the financial information will influence the judgment and decision making. However, some CPA for enterprises to meet the requirements to achieve a certain purpose, some by fraud and other illegal means of audit fraud, causing financial information distortion, damage the interests of the public, on Chinas economic and social development, especially the development of Chinas securities market constitute a huge risks. The article elaborates on the status of CPA audit fraud, then the reasons are analyzed by the CPA audit fraud, finally puts forward the corresponding control measures. One There be not at all surprising auditor fraud phenomenon. () in the audit of listed companies exist in the client, by the principal-agent relationship between the audit and audit, three = audit independence is not strong. According to the prin