Methods of whitewashing the listed companies’statement and the corresponding auditing tactics

By the background of some profit-controlling cases, this article discussed several ways of whitewashing statement:①taking advantage of the unfairness in relevant deals;②forging invoices or document and fabricating business transaction;③abusing accounting policy and calculating the artificial accounts. The final aim of this essay is to keep a lookout on the manifestation of the whitewashing statement and to explore different audit tactics directed against all forms of profit controlling.