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基于现代风险导向审计的财务舞弊审计案例研究——以欣泰电气为例摘 要：随着经济业务的不断发展，针对一系列财务舞弊案，我国在 2006 年首次引入现代风险导向审计理念，并促进了我国审计理论的发展和实践的应用。但我们国家引入风险导向审计时间尚短，没有国外研究的那么深入。所以本文以风险导向审计的基本理论为基础，结合经典案例分析了现代风险导向审计在面对财务舞弊时的应对策略，并从企业、政府、监管机构等方面提出建设性的意见和建议以提高企业的财务管理质量，提高经营效率，降低企业的经营风险。关键词：风险导向审计；欣泰公司；财务舞弊ⅠTitle：A case study of financial fraud audit based on modern risk oriented auditsubtitle：Take Xintai electric as an exampleMajor:Auditing Grade:2016 Class: 7 Student:LiuJiaQin Supervisor: LiuHuiAbstract：With the continuous development of economic business, in order to deal with a series of financial fraud cases, China first introduced the concept of modern risk oriented audit in 2006, and promoted the development of audit theory and practice in China. However, our introduction time is relatively short and there is no in-depth study abroad. Therefore, based on the basic theory of risk-based audit, this paper analyzes the response strategies of Modern Risk-based Audit in the face of financial fraud combined with classic cases, and puts forward constructive opinions and suggestions from the aspects of enterprises, governments, regulators, etc. to improve the quality of financial management, improve business efficiency, and reduce business risks.Key words：Risk oriented audit; Xintai company; financial fraudⅡ1引言（一）研究背景如何有效审计公司财务报表是市场经济国家中的不变主题。面对各种财务舞弊案件频发，审计却未能发现舞弊导致审计失败，从而面临着严重的信任和生存的危机，因此必须展开行动以查处并减少舞弊，那么如何发现财务舞弊及提出相应的审计对策至关重要。风险导向审计正是随着财务舞弊频发这一社会重大现象而产生的一种重要的审...