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Against China's rapid economic and social development, the problem of fraudulent financial statements of listed companies has become increasingly severe. Therefore, it is imperative to take appropriate audit countermeasures against financial statement fraud to minimise the negative impact of unlawful acts on the economic development of enterprises and to strengthen supervision to eliminate fraud problems. As China's economic environment is still in transition, many historical and social factors limit the strength of the accounting system and the corresponding regulatory system reform so that the current phenomenon of fraudulent financial statements of companies still exists. This paper discusses the common fraudulent practices that exist and the audit strategies adopted in response to fraud, with the aim of providing some references and suggestions to eliminate fraud in the financial statements of enterprises and companies to draw the attention of the community and the government to such issues, while calling on relevant practitioners to abide by their own professional ethics and help en-terprises to contribute to the economic development of China.
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