On Analyzing Judgement And Auditing Tactics To Fraudulent Behavior In Capital Market

Due to the rapid capital market growing in the modern market economy, the listed company has been the fundamental form of the modern business enterprise system, and the regulation of the management behavior of the listed company is naturally and intensively related with the development of the CPA's auditing market. The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in China capital market, reveal the rule on the formation of these frauds, set up the criterions and policies for fraud audit. We try to reach the above objectives, by taking full advantage of the researches on fraud audit made in the world, through analyzing the typical cases which are forcused on the behaviors of the CPAs, the investors, the regulating agencies and the managements in the market.The thesis is totally composed of 8 chapters, and can be logically divided into three parts. Part 1 is mainly theories analysis, it includes: (1) the theoretical researches on the fraudulent behavior by the overseas auditing scholars and professionals. (2)economics analyzes of fraudulent practices in the Chinese capital market;(3)the characteristics of the"creative-accounting'behavior in the capital market, namely chapter 1,chapter 2 and chapter 3.In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the "GONE" theory and the iceberg structure theory are introduced and analyzed;further, the achievements of the researches on the fraudulent behaviors by the American independent audit scholars and professionals are systematically discussed, including the development process of the USA's researches on the fraudulent audit, the researches on the process of the USA's audit standards setting, the researches on the sticking point analysis of these behaviors in the USA's stock market and so on.The above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the USA's.