id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-4353	Li, Yanan	Identification and Audit Response of Financial Fraud in Listed Companies in Pharmaceutical Industry: Based on Shuang Kang Incident	2023	5	.pdf	application/pdf	4023	139	37	China Abstract: Financial fraud is the conscious misstatement and neglect of financial information by enterprises, which is often difficult to be detected due to the asymmetric nature of information. Therefore, the article discusses the common fraudulent means and differences that the two companies have in conjunction with the financial reports and related announcement information of Kangmei Pharmaceutical and Kangdexin, dissects the abnormal characteristics of identifying financial fraud risks, and proposes corresponding audit response ideas and methods to safeguard the capital market order and investors' interests.	cache/fbem-4353.pdf	txt/fbem-4353.txt