Based on conventional found and confirmed fraud auditing, jump out of the traditional pattern of thinking, using the fraud triangle theory, from the three elements of pressure, opportunity and excuse as well as reasons and mechanism analysis, the preventive fraud audit was organically integrated and fraud auditing was scanned by the new perspective, new ideas and insights of fraud audit were proposed.% 基于常规发现性及证实性舞弊审计，跳出传统的思维定式，应用舞弊三角理论，从压力、机会、借口三要素作用机理及成因揭示、分析入手，有机整合预防性舞弊审计并以新的视角审视舞弊审计，提出舞弊审计的新思路、新见解。
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