Research On Financial Fraud Audit Of Listed Companies

With the rapid economic development,the role of CPA in society is becorning more and more important.The audit report issued by it can be used as a basis for the enterprise ’s decision-makers to evaluate the level of the subordinates of its management company,and can also be an important information for investors to consult before making decisions,and even a pre-economic policy-making.Kind of reference.In recent years,it is not difficult to find that more and more cases of fraud have emerged in the public eye.This is not only because all circles have begun to pay attention to financial information,but also because of the endless occurrence of fraud,which has caused heavy losses to investors and has broken the stable economic order..There are many incidents of fraud that are hard to ignore.Among them,the incident of "QiongMinyuan" was taken as the source,"Shenlong Development" was the transition,and finally developed into the vicious incidents of,,Wanfushengke" and "Huarui Wind Power".Therefore,how to contain the source of fraud incidents in the first time and how to protect the interests of investors are all problems that we urgently need to analyze and solve.Only timely detection and taking measures to prevent them can make financial fraud free.At a place of escape.There are many forms of financial fraud.Some listed companies use these growing and changing methods to hide fraud,such as:adjusting the contents of financial statements to whitewash them,and fictitiously processing financial data.There are different reasons why listed companies may commit fraud.On the one hand,it is because the transaction supervision system is not perfect and there are loopholes;on the other hand,it is because the current punishment for fraud does not act as a deterrent.The steady order of the capital market has also been disrupted.In response to this phenomenon,the certified public accountants industry is also facing practical problems that make it impossible to eradicate the phenomenon of fraud.Listed companies take advantage of this fraud.These practical issues mainly revolve around the following points:the regulatory system in the CPA industry has room for improvement an d the effect of punishment for violations is not significant,some unclear audit delegation relationships are unreasonable,and some practitioners are The importance of accountants’industry ethics is far from enough.This article uses the relevant knowledge theories about financial fraud and audit fraud,combined with specific cases,through the analysis of this representative manufacturing company’s fraud,to explore the reasons for these listed companies’property fraud and their audit process Related problems.This article summarizes and collates some domestic and foreign literature on fraudulent behaviors and fraud audits of listed companies,and cooperates with this case to analyze the causes of the problems.It mainly focuses on how to audit related entrusted relationships,audit industry standards and certified public accountant audits.Conduct research on these aspects of behavior in order to avoid the results of audit failures in financial fraud audits.The first part of this article is an introduction,which mainly introduces the research framework and research methods of the thesis;the second part is the relevant overview of the definition of financial fraud and fraud audit of listed companies in China.The third part is the analysis of CPA’s failed cases of financial fraud audit of Kangdexin Company.Finally,the article puts forward relevant countermeasures and suggestions from three aspects of correcting the audit entrustment relationship,perfecting the auditing standards and standardizing the auditing behavior of certified public accountants,implementing the audit procedures,paying attention to the areas where frauds are frequent,and making full use of analysis procedures and other audit procedures.