浅析上市公司财务舞弊审计摘 要近年来，随着经济的飞速发展，上市公司中的财务舞弊已经到了相当严重的程度，这些行为无论是在性质或者是数量方面都有不同程度的出现。这些行为不仅动摇了众多投资者的信心，而且损害了资本市场的清誉，还破坏了“游戏规则”。同时，它对针对上市公司财务舞弊的注册会计师事务所也造成了一定的负面影响，使得社会投资人对于事务所的可靠性和专业性产生了怀疑。因此，为了重新使投资者建立信心，此刻迫在眉睫的事情便是防范和治理财务舞弊，紧接着加强对于财务舞弊审计的研究也变得有实际意义。本文在对财务舞弊以及舞弊审计的相关概念进行基础的梳理后，对上市公司中对于财务舞弊审计常用方法进行列示。接着说明了财务舞弊审计的特殊性以及影响因素，并且提出如何改善如今审计环境及有效防范财务舞弊的建议。 关键词:上市公司;财务舞弊;动因;方法;防范AbstractIn recent years, with the rapid development of the economy, the financial fraud in the listed companies has reached a very serious degree. These actions have not only shaken the confidence of many investors, but have also damaged the reputation of capital markets and broken the "rules of the game" .At the same time, it also has a negative impact on the financial fraud of listed companies registered Accounting networks and associations, making social investors have doubts about the reliability and professionalism of the firm. Therefore, in order to restore the confidence of investors, the urgent thing is to prevent and control financial fraud, followed by strengthening the audit of financial fraud has practical significance. This article in the financial fraud and fraud audit of the relevant concepts of the basic comb, listed companies for financial fraud audit common methods list. Then it explains the particularity and influence factors of Financial Fraud Audit, and proposes how to improve the audit environment and prevent financial fraud effectively.Key Words: Listed Company...
