Study On The Fraud Auditing Theory Framework

Researches on fraud auditing theory framework are of great importance. But researches on it are few and have some limitations. So the objective of the thesis is to build a systematic, rational and effective fraud auditing theory framework, which will offer a guide for researches on fraud auditing theory and practice.Based on absorbing the production of others, the thesis applies deduction to build a new fraud auditing theory framework and analyzes all factors systematically.By analyzing the relationship between the environment and other factors, the thesis selects environment as the starting point and constructs the framework which can be divided into three parts.In the first part, the thesis gives the views on the researches on the environment and analyzes the important influence of some environment elements.In the second part, the thesis analyzes the viewpoints on some basic theory factors of fraud auditing theory such as the nature, the aim, the hypothesis and the responsibility.By analyzing the typical opinions on the nature of audit and the character of fraud audit itself, the thesis points out that the nature of fraud audit is information attestation. Based on analyzing the factors which influence the aim of fraud audit, the thesis points out two aims of fraud audit. When studying fraud auditing hypothesis, the thesis poses three kinds of hypothesizes which are about the precondition, the behavior and the responsibility.Due to the important role of fraud auditing responsibility, the thesis analyzes audit professional responsibility and law responsibility in detail, too.In the third part, the thesis defines six principals on fraud audit, explores the present fraud auditing regulations and sums up the process, character and techniques of fraud audit.The framework is in accordance with the process of people' knowing things and shows that researches on fraud auditing theory are circular process. We must modify all factors constantly with the change of the environment.