摘要
本文首先通过"五维度"模型分析和介绍上市公司财务舞弊的新动态,其次指出第三方配合上市公司财务造假是注册会计师发生审计失败的重要原因,最后针对财务舞弊新特征提出应对建议.
Abstract
This article analyzes and introduces new trends of financial fraud of the listed companies by way of the "five-dimensional" model. With the help of big data,artificial intelligence,machine learning and other technical methods,the research shows that after the release of relevant rules and regulations for financial and accounting supervision,especially after the implementation of the New Securities Law,coupled with the risk awareness improvement of the CPAs,the financial fraud risk of listed companies has generally shown a downward trend year by year. The financial fraud of thirdparty cooperation with listed company is the main cause for the audit failure. It suggests that CPAs should pay attention to the new characteristics of financial fraud,enhance their ability to detect fraud,strengthen their sense of responsibility,and recommends that relevant laws should be revised to investigate the responsibility of third parties who cooperate with the listed companies' financial fraud.
NETL
NSTL
万方数据