Financial Reporting False And Auditing

For the past few years, there have been several accounting scandals at home and abroad, from the 90s' Shenzhen Yuanye to the Qiongminyuan, Zhenbaiwen, Hongguang Industry, Dongfang Boiler and Yinguangsha event of the last of the 90's and so on.a series of accounting scandals maybe be the rage, which cause the great loss to the investors and the society .To protect the interests of the investors ,specially of the tiny investors,to uphold the "three-fair principle" of the market, the accounting and commerce circles have maken a study of this problem. That how to control the accounting scandals and how to improve the quality of accounting information has been become an important research subject. On the April of 2002,the institute of Chinese auditing and the Guanghua school of management held a special topic about "false financial report auditing and oversight", whose contents were the harmness, the cause of false financial report ,and the countermeasure for dealing with false financial report. I write this paper from the same angle.The first part of the thesis points out the malignant influence from the finance report deceit by numerous true examples, which points out the urgency of this problem. The philosopher Hegelian is to say:" It is reasonable as long as it exsits." The language of Fo is as well to say :Have reason of having the fruit necessarily, have the fruit to have necessarily reason. That the deceitful finance report has its existent host and guest view reason naturally. The second part of the thesis commences from the basic reasons, expatiating the dissolving of this kind of phenomenon. And then the thesis analyzs the reason from the inner and exterior both sides. The third part puts forward to solve the deceitful counterplan in report in finance from the aspect of Auditing. The third part puts forward a series of the method of solution according to audit theoretical , distinguishing from the Audit environment, Audit category and Audit operation three aspects.