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| 防范上市公司管理层舞弊的审计策略研究 ——以金亚科技为例
摘要：上市公司是国家经济发展的重要组成部分，是证券市场健康发展的重要载体，同样也是投资人投资的重要方向，而上市公司暴露出的各种问题，尤其是管理层舞弊又时刻威胁社会经济的发展，损害了相关投资人的个人利益。所以为了社会的经济发展，为了吸引跟多的资金投资，所以防范上市公司发生管理层舞弊的风险就显得尤为重要。通过金亚科技公司舞弊案例的阐述，从压力因素、机会因素和借口因素三个方面分析管理层舞弊的动因与手段，从而针对金亚科技公司管理层舞弊的现状，提出上市公司防范管理层舞弊的审计对策。
关键词：上市公司；管理层舞弊；长园集团公司；舞弊三角理论
Abstract: Listed companies are an important part of the national economicdevelopment, an important carrier of the healthy development of the securities market, as well as an important direction of investors' investment. However, various problems exposed by listed companies, especially management fraud,threaten the development of social economy at all times, and damage the personal interests of relevant investors. Therefore, in order to social and economic development,in order to attract more capital investment, it is particularly important to prevent the risk of management fraud in listed companies. Through the elaboration of the fraud cases of Long Garden Group Corporation,this paper analyzes the causes and means of management fraud from three aspects: pressure factor, opportunity factor and excuse factor,so as to put forward the audit countermeasures against management fraud of listed companies according to the current situation of management fraud of Long Garden Group Corporation.
Key words: The listed company；Management fraud；Long Garden Group Corporation；Fraud Triangle
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