mercury211
Financial fraud has 300 years of history, the world within the scope of financial fraud by ongoing, always make all parties feel difficult.This article first summarizes the fraud motivation theory of research and development, and then from the aspects of motivation, opportunity, excuse to three briefly elaborated our country enterprise and the present situation of the financial statements fraud, and then by the China securities regulatory commission open punishment of enterprises as an example, briefly elaborated our country enterprise financial statements fraud commonly used gimmick, the audit strategy is put forward.This paper is divided into eight chapters: the first chapter is a brief overview of the fraud motivation theory research and development.Chapter 2 excuse from the motivation, opportunity, three aspects are briefly expounded the status quo of Chinese enterprises and financial statement fraud, the third chapter to the China securities regulatory commission, some companies of public punishment as an example, briefly elaborated our country enterprise financial statements fraud commonly used gimmick, the fourth chapter puts forward the audit strategy, fifth to seventh chapter is the full text of the references, and credits and summarized.
