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Research on Discernment and Auditing of Management Fraud

Author: LiuHongBo
Tutor: LiRenHua
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Management fraud Fraud recognition Fraud audit Audit risk
CLC: F239.4
Type: Master's thesis
Year: 2009
Downloads: 311
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Abstract


Since the end of the 20th century,accompanied with the erupt of finance fraud scandals of several famous companies in the whole world, both the society and academic circles focus on management fraud and its exposure. Based on the comparatively mature fraud theory and the correlated research in western countries,this essay studies several important aspects about discernment and auditting of management fraud by normative research and the combination of empirical research.The basic idea of this paper is: base on the problem about discernment of management fraud, analyse from both quantitative and qualitative aspects, trying to find the specific characteristics and the general rules of financial and non-financial about management fraud. The paper propose the choice about management fraud auditing model and establish the auditing strategy of management fraud.At last, the paper attempt to measure the auditing risk of management fraud by revising the model of current auditing risk.The paper include three parts and five chapters:The first part include the first chapter.Mainly introduce the framework,methods,background and Significance about the research.In the part also discuss the research literatures about management fraud in the whole world.The second part include the second and the third chapter. This part analyse the discernment about management fraud respectively from both quantitative and qualitative aspects. Quantitative analysis mainly through empirical research to find out the typical financial features about management fraud. Qualitative analysis mainly through normative research to find out the red flag about discernment of management fraud. the red flag will improve the recognition skills of Certified Public Accountants.The third part include the fourth and the fifth chapter. The fourth chapter mainly discuss the auditing model and strategy of management fraud.Because of the limitation of Corporate governance-based auditing pattern,it is necessary to establish management fraud-based auditing pattern and set up auditing strategy of management fraud. The fifth chapter mainly discuss the problem of measurement and control about auditing risk according to auditing risk may arousing from management fraud.Contributions of this paper:(1)overcome one-sidedness of current discernment about management fraud.(2)The establishment of audit strategy basing on management fraud-based auditing pattern.( 3 ) The definition of management fraud-based audit risk and the establishment of model about management fraud-based audit risk.Deficiency of this paper:(1)The limitation of sample and variable.(2)The analysis about the discernment of management fraud respectively from both quantitative and qualitative aspects may isolate the contact between the two laws.(3)Measurement model need further research to assess its correctness and appropriateness.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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