Research On Audit Of Related Party Transaction Fraud Of Listed Companies

With the gradual prosperity of China's securities market,the role of Listed Companies in China's socialist market economic system is becoming more and more obvious.The development of more than two thousand listed companies is more and more behind the financial fraud cases emerge in an endless stream,exposing the problem of lax supervision of China's securities market.In many financial fraud cases,enterprises in the use of related party transactions fraud,in order to achieve the purpose of whitewash report,due to the related party transaction fraud is of great complexity and concealment,has brought great challenges to the society audit,on the other hand the enterprise itself has suffered huge losses,the stock market the more prosperous need of related party transaction fraud audit for the escort.How to make one for related party transactions and fraud auditing mode is also important,this is dedicated to the related party transaction fraud audit mode should have the independent audit procedures,and can make accurate judgments,for different types of related party transactions at the same time,the operation guarantee mechanism with internal and external and achieve real-time monitoring and post audit objective.In this paper,through the analysis of the status quo of the related party transaction fraud audit in our country,we find out the main problems and shortcomings in the fraud audit,and then seek to build a model which is related to the anti fraud audit.This kind of audit mode,which is exclusive to the related party transaction fraud,has a unique work focus and audit procedures.At the same time to explore the W company's financial fraud cases,analyzes the W company's main problem appears related party transaction fraud auditing,and construct the audit mode used in the audit work,and design a security mechanism corresponding to the mode of operation,improve the application of audit mode.By using the method of case analysis,literature analysis and inductive and deductive method,constructed specifically applied to the related party transaction fraud auditing mode,for listed companies in China's financial health and steady development,escort.