Research On Management Fraud Audit In The Identification Of High-Tech Enterprise

With the beginning of a new round of scientific and industrial revolution,countries around the world have accelerated the development of high-tech industries.In order to ensure steady development of high-tech industry and improve the overall strength of the country,we have made important measures and policy regulations in supporting the development of enterprises and perfecting the accreditation system of high-tech enterprise.Obtaining the certification of high-tech enterprise plays a very important supporting role in gaining government support and improving industrial competitiveness.Therefore,the qualification authentication of high-tech enterprise is not only of great significance to the country and companies,but also its special audit work is an important business for accounting firms.In the process of the identification of high-tech enterprise,there are bound to be some enterprises that do not meet the requirements of identification,trying to occupy the quota through fraud,and then enjoy preferential tax policies,etc.In Special Audit Guidelines for the Identification of High-tech Enterprise,CICPA clearly pointed out that the audit of high-tech enterprise identification not only involves financial data,but also needs to consider lots of non-financial information.Meanwhile,the means of management fraud are increasingly diverse and covert.How to effectively identify and deal with the risk of management fraud in the special audit of high-tech enterprise identification has become an important direction of continuous research in the industry.This paper takes C Company’s special audit of high-tech enterprise as a case,and analyses the deficiencies and risks in the special audit process,and makes suggestions for improvement.It has six chapters: the first chapter is the introduction,mainly explaining the research background and significance of the paper,reviewing documents,introducing the research contents and methods;The second chapter is the theoretical bases,defining the related concepts,introducing the theories of management fraud;The third chapter analyzes the audit status of management fraud in high-tech enterprise identification,introduces the special audit process of high-tech enterprise identification,and identifies the risks of management fraud;The fourth chapter is the case introduction and analysis.Firstly,it introduces the basic information of C Company,the audition of accounting firm and review results,and then focuses on identifying and analyzing the motivation,opportunity and means of management fraud in the case,proposes countermeasures and audit procedures and methods accordingly;The fifth chapter puts forward some suggestions on how to deal with the risks of management fraud and how to improve the auditing quality in the special audit process of high-tech enterprise identification;The sixth chapter summarizes the research conclusions of this paper,reflects on the shortcomings,and seeks for further research direction,as the conclusion and thinking.This paper is based on the present situation of special audit of high-tech enterprise identification,and analyses the purpose and performance of the management fraud in the identification process.It is believed that in the audit process,the management achieves the goal of fraud mainly by increasing R&D expenses and high-tech income.This paper puts forward suggestions and opinions on auditing process and methods,policies and system management,also promotes the continuous improvement and perfection of special audit in high-tech enterprise identification,and provides certain references for CPA to reduce auditing risk in the follow-up specific audit business.