Fraud Audit Research Which Based On The Perspective Of Corporate Governance

Enter into the twenty-first century, China's market economy gets rapid and stable development, however, China's capital market as a result of a late start, the market supervision is inexperienced, the company's internal government relationship has not yet to be straightened out, the quality of accounting standards and the auditing standards has a long way to be further enhanced, such a good many deficiencies in corporate governance of listed companies create opportunities for the management fraud, making ever-increasing cases of audit failure, and bringing audit professional development a serious negative impact. Under public pressure, the audit professional community strengthens the awareness of fraud audit's importance by modifying the auditing standards, and they repeatedly emphasize the auditing responsibility to reveal fraud, aimed at enhancing the efficiency and effectiveness of fraud auditing.This article take a generalization of foreign and domestic research on corporate governance and fraud audit, based on the conclusion of the production of previous studies, we take the following study:Firstly, we carried out a brief introduction of the definition and classification of fraud, and a detailed classification of fraud theory in accordance with the fraud auditing development, basing on the specificity of fraud auditing, we take a systematic expound of the character and goal of fraud audit. Secondly, based on the importance of corporate governance to fraud auditing, the paper introduced the relation between corporate governance and fraud audit, as well as the corporate governance theories and models, taking an in-depth analysis of possible conditions that lead to fraud, and using consummate corporate governance as a breakthrough point to resolve the issue of fraud audit.Finally, from the analysis of the various reasons for the failure of fraud audit, we get the proposition to resolve the fraud audit under the corporate governance structure: by optimizing the environment for fraud audit, innovating procedures and ways of fraud audit, enhancing the independence of the audit, updating the audit mode and so on to solute the problems faced fraud audit.