文档介绍：I 摘要中国的资本市场诞生于20世纪80年代,虽然还不成熟,发展却异常迅速。而这期间不时爆出的上市公司财务报告舞弊丑闻,仿佛寄生“痼疾”一般,扰乱了中国资本市场的秩序和规范。上市公司的这些财务报告舞弊侵害了财务报告使用者的利益,给财务信息公信力带来了严重“信誉危机”。因而,制止上市公司发表虚假信息来粉饰公司的经营状况或蓄意舞弊,进而提升上市公司财务信息的公信力,是当今各国政府、监管部门、广大投资者和独立审计市场关注的焦点。本文试图从独立审计市场的角度来探讨对中国上市公司财务报告舞弊的治理,探究财务报告舞弊的特征和手法,特别是对财务报告舞弊的审计策略进行全面的分析和研究,并提出了相关的政策和建议。本文主要内容包括如下五章:第一章为导言,主要介绍本文的行文框架。第二章为文献研究回顾,系统地介绍了国内外关于财务报告舞弊的因素理论、征兆与警报研究以及识别研究与审计策略研究。第三章重点归纳和梳理了中国上市公司在实施财务报告舞弊时使用较多的两种手法:收入舞弊手法和费用舞弊手法,为确立财务报告舞弊的审计策略提供理论基础和分析前提。第四章是本篇论文的重要组成部分,全面分析中国上市公司财务报告舞弊的审计策略,以及案例分析。第五章为本文的结论与建议,对本文进行了总结,并对中国上市公司财务报告舞弊审计提出了相关建议。主题词:审计策略,财务报告舞弊,上市公司 IIAbstract China’s capital market, born in 1980s, although still was immature, has realized a quite fast development. However, in this period, financial reporting fraud of listed corporations disclosed occasionally, which disturbed the order and standard of China’s capital market as parasitism. The financial reporting fraud of listed corporations prejudiced the benefit of financial reporting users, which brings severe credit crisis to financial information credibility. So preventing listed corporations to disclose fraudulent information to varnish corporate operating results or carry out intended fraud in order to upgrade the financial information credibility has became the focus point of governments, regulation departments, investors and independent audit market. This paper tries to discuss and analyze the governance, technique and audit strategies of financial reporting fraud of China’s listed corporations from the aspect of independent audit market, and provides relevant policies and suggestions. This paper has 5 chapters as follows: The Chapter Ⅰ is introduction, mainly introducing the structure of this paper. The chapter Ⅱ is literature review, including literature research about financial reporting fraud in foreign and domestic audit area. This chapter systematically introduces factor theory, red flags research, detecting research and audit strategies research. The chapter Ⅲ mainly generalizes