时务报告欺诈的行业特征及其对审计的意义

本文收集了我国自证券市场成立以来至2004年末的104个财务报告欺诈样本，并进行了统计分析。统计结果显示：农、林、牧、渔业和综合类是财务报告欺诈的两个高发行业；多元化经营更可能导致欺诈的发生；两个欺诈高发行业样本公司采用的欺诈方法明显有别于其他行业，更可能进行资产高估欺诈。本文最后根据研究结论向注册会计师提出了财务报告欺诈审计的几点具体建议。

Industrial Features of Financial Frauds and Implication to Auditing

The author characterizes industrial features of financial frauds with a view of providing reference of fraud detection for certified public accountants through industrial analysis. Through a review of the 104 financial frauds taken place over the past decade, it is revealed that agriculture, forestry, animal husbandry, fishing and conglomerate are more susceptible to financial frauds. Means taken also differ and often involve overvaluation. Diversified business may often lead to fraud cases. The author presents his suggestion and solution.