注册会计师审计合谋问题研究

发布时间：2018-02-28 23:17

本文关键词： 审计合谋财务报告舞弊需求供给耦合　出处：《湖南大学》2003年硕士论文　论文类型：学位论文

【摘要】： 注册会计师的审计鉴证功能，是现代资本市场正常运转的重要基石之一，注册会计师独立性的保持则是其发挥鉴证功能的基本前提。但是近年来发生的财务报告舞弊案例，很多都牵涉到注册会计师的审计合谋问题。审计合谋是注册会计师在财务报告审计过程中，，为了其自身利益的最大化而丧失基本的执业独立性要求，迎合被审计单位财务造假、歪曲提供会计信息的需要而做出的虚假鉴证或虚伪陈述，最终导致有预谋的“审计信息失真”行为。本文结合经济学等有关理论，将供需特性纳入研究框架，以供需为主线，贯穿于整个审计合谋问题研究的全过程中。笔者首先阐述了审计合谋的基础性问题，并把审计合谋的主体按需求、供给两个层面进行分析；其次分析了审计合谋内在运行机理所包括的三个环节：审计合谋的需求机理、审计合谋的供给机理、审计合谋需求与供给的耦合与互动机理，其中，审计合谋需求是诱因，审计合谋供给导致可能，而耦合与互动则最终引发合谋，三个环节相互作用，互为促动，共同构成审计合谋运行的内在机理因子；最后提出注册会计师审计合谋的综合防范体系，它由审计合谋需求方的治理、审计合谋供给方的规制和外部环境的改善三个环节构造而成，并且审计合谋的治理讲求供、需及外部环境的相关治理措施的协调配合，偏废某一方面，都很难达到满意治理效果，审计合谋需求方的治理是基础、审计合谋供给方的规制是重点，外部支撑环境的改善是关键。
[Abstract]:The audit and authentication function of CPA is one of the important cornerstones of the normal operation of the modern capital market, and the maintenance of the independence of CPA is the basic prerequisite for its function of authentication. But in recent years, the financial report fraud cases have occurred. Many of them involve the audit collusion of certified public accountants. Audit collusion is that the certified public accountants in the process of financial report audit, in order to maximize their own interests and lose the basic requirements of professional independence, cater to the financial fraud of the audited units. The false identification or false statement made by distorting the need to provide accounting information leads to premeditated "audit information distortion" behavior. In this paper, the characteristics of supply and demand are brought into the research framework with the combination of economics and other relevant theories, taking supply and demand as the main line, which runs through the whole process of the research on audit collusion. First, the author expounds the basic problems of audit collusion. The main body of audit collusion is analyzed according to demand and supply. Secondly, three links are analyzed: the demand mechanism of audit collusion, the supply mechanism of audit collusion, the inner running mechanism of audit collusion, the supply mechanism of audit collusion, the demand mechanism of audit collusion and the supply mechanism of audit collusion. The coupling and interaction mechanism of audit collusion demand and supply, among which, audit collusion demand is inducement, audit collusion supply leads to possibility, and coupling and interaction lead to collusion finally. Finally, it puts forward the comprehensive prevention system of audit collusion of certified public accountants, which is governed by the demand side of audit collusion. The regulation of audit collusion suppliers and the improvement of external environment are constructed, and the management of audit collusion emphasizes supply, which needs the coordination and coordination of relevant governance measures of external environment. The governance of audit collusion demand side is the foundation, the regulation of audit collusion supply side is the key point, and the improvement of external supporting environment is the key.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239

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