浅论上市公司管理舞弊及其审计

上市公司管理舞弊的表现形式有：虚假收入，高估资产，利用时间因素，隐瞒负债和费用，披露不实等。管理舞弊产生的原因是：动机因素，机会因素，缺乏诚实性。审计管理舞弊应做到：增强审计意识，加强实证研究，关注舞弊的预兆，提高审计能力，保持自律。

Causes Research on Fraudulent Management and Fraudulent Audit in the Companies on the Market

In recent years, a series of scandals on marking false appearances of financial affairs about the companies on the market and registered accountants marking false decisions have happened, which brought the disappearance of prestige that had never had in the profession of accountants. Registered accountants should learn about the forms of fraudulent management, analyse the causes of fraudulent audit, and search for the countermeasures to fraudulent management so that such series of scandals can be stopped completely.