自创业板市场建立以来,上市公司财务舞弊时有发生,对整个资本市场的运行带来不利影响。GONE理论是企业会计舞弊与反会计舞弊的著名理论。以万福生科为例,基于该理论对其财务舞弊风险进行分析,有利于审计工作者在工作中对相似风险进行识别,减少舞弊风险带来的损失。 Since the establishment of the GEM, financial fraud has occurred in listed companies, adversely affecting the operation of the entire capital market. GONE theory is the well-known theory of corporate accounting fraud and anti-accounting fraud. Taking Wanfook SEN, for example, the analysis of its financial fraud risk based on this theory is conducive to audit workers in the work to identify similar risks and reduce the loss of fraud risk.