新中国的不断改革和开放使我国各项建设蓬勃发展,在我国市场经济体制下也赋予企业更多的机遇和挑战,但同时,也出现了不少财务舞弊行为。企业内控不健全、经营者管理者意识薄弱、外部监管不力及法律不完善都是造成财务舞弊的因素。随着财务舞弊的方式日趋先进、高明、复杂,不论是从外部核查还是从内部管理与审计的角度来说,都造成了相当程度的阻碍。审计部门及人员只有及时利用自身专业优势,选择合适的审计策略,以发现企业财务舞弊的各种端倪,才能实实在在地做出审计工作成效。 The continuous reform and opening up of new China has made all the vigorous development of our country’s construction and given more opportunities and challenges to the enterprises under the market economy system of our country. However, quite a few financial frauds have also emerged. The internal control of enterprises is not perfect, managers’ awareness of managers is weak, external supervision is ineffective and the law is not perfect, which is the factor of financial fraud. With the increasing sophistication and sophistication of financial fraud, considerable hurdles have been caused, both from external verification and from the standpoint of internal management and auditing. Only when the auditing department and personnel make timely use of their professional advantages and choose the appropriate audit strategies to find out the clues of the enterprise’s financial fraud can the auditing work be effectively carried out.