Research Of The Audit Strategy Based On The Target Of Fraud Revelation

Corporate fraud is increasingly becoming the focal point of the economy, the development of economic and social impact of the breadth and depth of impact is also increasingly a cause for concern. How to effectively identify the existence of fraud, and appropriate evaluation to determine the risk of fraud, the audit raised the key technology, has also been a worldwide audit problems. Thus, in the audit work, how to timely and effective manner and fully reveal the fraud that is increasingly becoming an important part of the audit.In China, large and medium state-owned and state holding enterprises in the economic operation has always occupied a pivotal position is an important pillar of the national economy and the backbone of the force is also a major source of state revenues. Its contribution to the country and the consumption of resources are very large. State-owned enterprises to promote the national industrialization and modernization has laid an important foundation, but also played an irreplaceable role. Thus, the audit of state-owned large and medium enterprises has been the focus of national audit. State-owned enterprises in the development process, from time to time by the loss of state assets, financial information distortion, business behavior out of control, loss and waste, low efficiency and so troubled. Government audit through the audit and supervision of enterprises, financial disclosure and breach of law and order to correct the problem business, protection of national interests and safeguard the country's financial order, and improve fund use efficiency, promote clean government, protect the healthy development of national economy and society.Recalling the theory of the audit profession to expose corporate fraud audit for the research, most from a social intermediary audit and internal audit perspective, and the government audit as the audit of fraud was not a lot of perspective. The main purpose of the audit of social mediation unit being audited is to audit the accounting statements, and the legitimacy and fairness of the audit opinion. The objectives of government Audit, according to "People's Republic of China's Audit Law" provision, is a fiscal and financial balance of the real, legitimate and effective audit oversight. Among them, the truth is the foundation. Goal is to determine the authenticity of the financial revenues and expenditures are real, has taken place, with or without error, false, fraud and other acts as well as accounting information is objective truth. Therefore, fraud is a national audit found that the basic objective of this goal will be to better the national audit of the audited accounting information authenticity and legality of trading activities supervision, the effectiveness of the business activities of the evaluation, and seriously investigate and deal with a variety of major fraud and illegal acts of the problem. Fraud found on the target to develop appropriate audit strategies, so that countries can better perform the audit functions of financial supervision, safeguarding national economic security and basic economic order, preventing economic risks, and promote sustainable economic and social development.In recent years, the state audit in the audit of the state-owned large enterprises, often reveals the shocking major cases, showing that corporate fraud become more and more complicated. This article from the perspective of government audit to the ABC oilfield company as a starting point to study the national audit, fraud-based audit strategy to expose the objectives of the development, implementation and effect and improved direction. To study reveals corporate fraud, this will be the audit practice as the starting point, analysis of the national audit found that a typical case of fraud audit, by theoretical analysis and empirical analysis of the methods, comparison methods, and dialectical analysis, the use of audit evidence, the theory of fraud and other causes, combined with the specific case of audit, the audit strategy was studied. Starting from the discovery of doubt, to the specific formulation and implementation of audit plans, the final conclusion.Practical significance of this paper is mainly in-depth analysis of practical work in the case of fraud auditing, fraud auditing company summarized the work procedures, ways and means to initiate and share experiences, fraud audits for future reference and reference.In this paper, based on the audit practice, with the state audit objectives, fraud and audit strategies, motivation theory, research strategy development and implementation of the audit. Text to be divided into five chapters, the specific structure:Part I is an introduction. Article introduces the research background and significance, of the contents and methods, and articles framework.Part II of the national audit, fraud and audit strategies Motivation Theory. Research and summarize the relevant literature in the theory, the theoretical basis of research papers, and the reviewed and evaluated.Part III is empirical studies of specific audit project overview. Presented the audited entity - ABC oilfield company's profile, the need for fraud audit and audit goals and ideas.Part IV describes the audit policy formulation, implementation and audit results. The main development of the overall audit strategy, the specific audit plan and audit strategy implementation and effect of the situation. Part V discusses the audit strategy of revelation, of the lack of them, and the direction of further improvement.Part VI is the conclusion. The whole article as to conclude, through paper analysis, the audit reveals fraud strategy, and make recommendations for future improvements.