Theory of fraud risk factor is the foundation of establishment for fraud-auditing , and more effective development for auditing of CPA .

In recent years, many marketing corporations have been faced with the problem of cheating on the accounting information,which has brought a serious economic consequence directly.

Based on the game model of "prisoner dilemma", this paper set up the game model of the students’ cheating in an examination and the game model of the teacher—student’s cheating in an examination, indicated the reasons of the students’ cheating in an examination, put forward the conditions and countermeasures of how to prevent the cheating in an examination.

Higher education examinations for self-learners are quite prosperous nowadays in China,yet cheating is a serious problem in the examinations,where cheaters with different and complicated intentions use various cheating means,what s important,they do so nearly openly.

Discussion on fraudulent practice in computerized accounting and its countermeasure;

Besides the reasons of the studens them self,fraudulent practices in the college entrance examination are also closely related with the exam environment.

The fraudulent practice in various examinations in Ming dynasty was the reflection of the decayed action in the administration of officials on the selection and application of able people.