上市公司报表粉饰方式及相应审计策略

Methods of whitewashing the listed companies' statement and the corresponding auditing tactics

本文以上市公司利润操纵案例为背景 ,对我国上市公司利润操纵的以下方式 :利用显失公允的关联交易、伪造单据虚构经济业务、滥用会计政策假账真算 ,进行了详实的描述。上市公司报表粉饰的防范与审计研究是本文研究的最终目的所在 ,本文针对上市公司利润操纵的表现形式 ,从多层面提出了防范上市公司报表粉饰的审计策略。

By the background of some profit-controlling cases, this article discussed several ways of whitewashing statement:①taking advantage of the unfairness in relevant deals;②forging invoices or document and fabricating business transaction;③abusing accounting policy and calculating the artificial accounts. The final aim of this essay is to keep a lookout on the manifestation of the whitewashing statement and to explore different audit tactics directed against all forms of profit controlling.