Auditing Tactics And Methods Research Based On Fraudulent Behavior

With the development of economy and the progress of science and technology, management have more pressure and motivation to practice fraud. At the same time, corrupt means that can be used become more subtle and complex. The company fraud has become worse. The major finanicial embezzlement cases that frequently happened in international and domestic stock markets disturb the order of capital market, sway the people's confidence in the capital market and seriously endanger the reputation of the field of audit profession even its existance. It is a difficult problem to be solved all over the world that how to raise indepent auditor's ability to make financial embezzlement public, solve the audit's expect difference caused by the shortage of audit ability, and lower the audit risk brought by fraudulent financial report to the indepent auditor's occupation.This article focuses on normative research. Based on taking domestic and international research results for refference and in the background of our country's special system, this article puts forward audit strategy and the improvement of methods to reduce audit risk and expect difference by analyzing the inducement of embezzlement and often used embezzling means.Management has the pressure, motivation and opportunity to practice fraud. The auditor should break the ristriction of the hypothesis that the management was neuter, and keep the professional spirit of wariness and doubtness. It is an important innovation in auditing tactics to analyze fraudulent behavior's environmental factors and it's also the usage of modern risk-direction audit principle. The fraudulent skills are growing complex. Independent auditor should carry on improvement and innovation in the traditional audit methods according to embezzle audit's realistic demand.