如何有效审计上市公司管理舞弊是市场经济国家的一个永恒话题。公司管理层真正意识的管理舞弊及舞弊审计的重要作用,让管理舞弊审计在公司治理方面发挥更大的作用,才是解决我国公司治理问题的一个有效途径。本文将针对管理舞弊的一些问题进行简单的探讨。 How to effectively audit listed companies in the management of fraud is an eternal topic in a market economy country. It is an effective way to solve the problem of corporate governance in our country that the management of the company realizes the important role of management fraud and fraud auditing so that the management of fraud auditing plays a greater role in corporate governance. This article will be a simple discussion of some of the problems managing fraud.