基于GONE理论的LK公司舞弊动因分析与审计风险防范

继浑水发布做空报告后,LK公司于2020年4月自曝2019年年度审计期间发现相关业务数据巨额造假,引起社会广泛关注.企业战略,尤其是商业模式,已经成为管理层产生财务报表层次重大错报风险的重要诱因.文章以GONE理论作为工具来识别和预判财务舞弊的倾向和风险,解释了企业管理层进行财务舞弊的动因.做空机构基于企业战略层面的潜...

Analysis of Fraud Motivations in LK Company and Audit Risk Prevention Based on GONE Theory

After Muddy Waters issued a short report for LK company,LK company self-exposed in April 2020 that during the 2019 annual audit,it discovered a huge amount of fraud of relevant business data,which caused widespread concern in the society.Corporate strategy,especially the business model,has become an important incentive for management to generate risk of material misstatements at the level of financial statements.By using GONE theory as a tool to identify and predict the tendency and risk of financial fraud,the article explains the motivation of financial fraud by corporate management.Based on the potential risks at the corporate strategy level,short-sellers have taken targeted measures and obtained strong evidences.The CPA industry should think about how to play the role of professional judgment to prevent audit risks,especially overcome the influence of cognitive biases on maintaining professional skepticism.And at the same time,it should learn from and improve audit procedures in order to effectively reduce audit risks.