上市公司舞弊审计分析与识别  

An Analysis and Recognition of the Fraud Audit of Listed Companies

作　　者：晓芳[1] 徐雅楠[1] 

机构地区：[1]内蒙古财经大学会计学院,内蒙古呼和浩特010070

出　　处：《内蒙古财经大学学报》2016年第4期57-60,共4页Journal of Inner Mongolia University of Finance and Economics

摘　　要：上市公司财务舞弊事件时有发生,不仅损害了广大投资者利益,也妨碍了公司自身的发展,破坏了企业和行业的声誉,更重要的是破坏了我国资本市场经济秩序,降低了我国资本市场的运行效率,严重影响资源的优化配置,降低了市场活力。因此了解上市公司舞弊审计现状、原因及对舞弊审计进行审计识别就十分重要。本文在统计近年来舞弊审计原因数据概况的基础上,进一步提出导致舞弊审计出现的深层原因,并在此基础上分析了上市公司舞弊审计的主要手段,最后有针对性地提出相应的审计识别。Listed companies＇ financial fraud occurs frequently,which not only damage the investors＇ interest,but also obstruct the companies＇ development,destroying the reputation of companies and industry. More importantly,it damages the economic order of capital market of our country and it reduces the operational efficiency of capital market in China,which both seriously affect the allocation of resources. So it is important to learn the current situation and the reason of the fraud audit of the listed companies. At the same time,it＇s also very important to make fraud audit recognition. The paper puts forward the underlying reason of the fraud audit on the foundation of data statistics for the reason of fraud audit in recent years. And then the paper analyses the main method of the fraud audit of the listed companies and at last points out the relevant audit recognition for it.

关 键 词：上市公司 舞弊审计 审计识别 

分 类 号：F239.4[经济管理—会计学]