我国CPA审计失败问题研究
发布时间:2018-02-21 00:04
本文关键词: 审计失败 审计合谋 防范对策 出处:《同济大学》2006年硕士论文 论文类型:学位论文
【摘要】:随着我国公司治理的深入,被披露的审计失败案越来越多,带给人们的震撼也越来越大,审计失败给我国注册会计师行业带来了巨大的消极影响。在此背景下,对审计失败进行系统和全面的研究尤显必要和迫切。什么是审计失败?审计失败的危害有哪些?导致审计失败的内外因有哪些?如何防范审计失败?这是本文研究并试图回答的问题。 本文在大量参考国内外相关文献资料的基础上,比较系统地研究了审计失败的概念、危害、内外因以及如何防范审计失败。其主体大致分为如下几个部分: 1、对已有审计失败定义进行了分析,在此基础上给出了本文关于审计失败的概念,并对相关概念进行了辨析,提出审计失败对社会各方面的危害。 2、以对审计失败案例的历史回顾为切入点,剖析“银广夏”案,并从成本—收益权衡和公司治理机制内外两个角度对该案进行分析评价。 3、分析了审计失败的内因和外因。内因即从注册会计师和被审单位角度分析,并从经济学角度重点分析了审计合谋问题;外因即从不完善的市场环境和会计审计制度角度分析;补充了审计技术落后对审计失败的影响。 4、针对前文分析,从内因、外因、审计技术三方面提出防范对策。
[Abstract]:With the deepening of corporate governance in our country, more and more audit failure cases have been disclosed, which has brought more and more shock to people. The audit failure has brought great negative impact to the CPA industry in our country. It is necessary and urgent to study audit failure systematically and comprehensively. What is audit failure? What is the harm of audit failure? What are the internal and external causes of audit failure? How to prevent audit failure? This is the question that this paper studies and tries to answer. Based on a large number of references from domestic and foreign literature, this paper systematically studies the concept, harm, internal and external causes of audit failure and how to prevent audit failure. The main body of audit failure is divided into the following parts:. 1. The definition of audit failure is analyzed, and the concept of audit failure is given in this paper. The related concepts are analyzed, and the harm of audit failure to all aspects of society is put forward. 2. Taking the historical retrospect of audit failure cases as the starting point, this paper analyzes the case of "Yinguangxia", and analyzes and evaluates the case from the perspectives of cost-benefit tradeoff and internal and external corporate governance mechanism. (3) the internal and external causes of audit failure are analyzed from the angle of CPA and the audited unit, and the audit collusion is analyzed from the angle of economics, the external cause is the imperfect market environment and the accounting audit system. It also complements the influence of backward audit technology on audit failure. 4. In view of the above analysis, the paper puts forward the countermeasures from three aspects of internal cause, external cause and audit technology.
【学位授予单位】:同济大学
【学位级别】:硕士
【学位授予年份】:2006
【分类号】:F239.43
【引证文献】
相关硕士学位论文 前2条
1 齐龙;注册会计师审计失败法律规制研究[D];东北财经大学;2006年
2 苏哲;注册会计师审计失败探究[D];河北大学;2008年
,本文编号:1520420
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