I风险导向审计在财务舞弊中的作用——对“雅百特”舞弊的分析摘 要随着时代的发展财务舞弊的手段越来越多样化，这也意味着要追求更加有效的审计手段，风险导向审计作为现代的审计手段能够有效的对企业进行审计，判断企业内部机制的有效性。而本文中涉及的“雅百特”就是跨境贸易的漏洞进行财务舞弊，伪造了与巴基斯坦签订木尔坦公共交通建设合同，虚增收入、虚构跨境贸易。在本文中将利用风险导向审计对“雅百特”进行分析，从内控制度到财务报表去分析。同时也会分析企业财务舞弊的动因，并且根据此结论提出针对性建议。研究“雅百特”财务舞弊案例有利于推动完善我国跨境贸易的制度，构建境内外的沟通渠道，为投资者提供正确、透明的财务信息，进一步维护我国的经济市场，让我国的经济贸易能够稳健持续的发展。关键词：雅百特；财务舞弊；风险导向审计；跨境贸易IIThe Role Of Risk Oriented Audit In Financial Fraud——An Analysis Of "Yabaite" FraudAbstractWith the development of the times, the means of financial fraud are more and more diversified, which means to pursue more effective audit means. As a modern audit means, risk oriented audit can effectively audit enterprises and judge the effectiveness of the internal mechanism of enterprises. In this paper, "yabaite" refers to the loophole of cross-border trade, financial fraud, forgery of signing Multan public transport construction contract with Pakistan, false increase of income and fictitious cross-border trade. In this paper, risk oriented audit will be used to analyze "Abbott", from internal control system to financial statements. At the same time, it will also analyze the causes of financial fraud, and make targeted recommendations based on this conclusion. Studying the case of "yabaite" financial fraud is conducive to promoting the improvement of China's cross-border trade system, building communication channels at home and abroad, providing investors with correct and transparent financial information, furt...
