舞弊审计理论结构研究

发布时间：2018-03-05 09:12

本文选题：舞弊审计　切入点：理论结构　出处：《首都经济贸易大学》2006年硕士论文　论文类型：学位论文

【摘要】：构建舞弊审计理论结构对于舞弊审计理论的完善和舞弊审计实务的开展都具有十分重要的意义,是舞弊审计理论研究必须首先解决的关键问题。但目前人们对舞弊审计理论结构的研究仍十分匮乏。因此,本文的目的是构建一个全面、系统、合理、有效的舞弊审计理论结构,为深入系统的研究舞弊审计提供一个可供参考的指南,以期进一步指导实践。鉴于此,本文在借鉴前人研究成果并深入考察和总结舞弊审计实践经验的基础上,运用归纳、演绎相结合的方法,构建了一个全新的舞弊审计理论结构,并对各个要素进行系统分析。该理论结构由三个层次组成: 第一层次是审计理论的逻辑起点。审计系统中的一切理论问题都是由审计环境展开的,并在此基础上层层深入,形成合理的逻辑层次关系。因此,在分析舞弊审计理论结构各个要素之间关系的基础上,本文确定以审计环境作为舞弊审计理论结构的逻辑起点,并重点分析了我国舞弊审计环境的现状及其对舞弊审计的影响。第二层次包括本质、目标、假设和责任。本文通过分析与审计本质有关的观点和舞弊审计自身的特点推导出舞弊审计的本质为信息认证,通过分析影响舞弊审计目标的因素指出舞弊审计的目标是查找舞弊和预防舞弊。在分析舞弊审计假设时,本文指出舞弊审计假设有三类:前提条件假设、审计行为假设和审计人员责任假设。由于舞弊审计责任是一个重要的元素,对舞弊审计责任的认识和划分影响到舞弊审计的效果,所以笔者将舞弊审计责任作为研究的一个重点。本文对舞弊审计职业责任主体、范围和对象以及舞弊审计的法律责任等均作了详细分析。第三层次是原则、准则以及识别、侦查、报告。笔者借鉴前人的实践经验,系统总结了舞弊审计识别、侦查和报告的特定方法和步骤等,提出舞弊审计的六大原则,分析了舞弊审计准则的现状,并提出改进我国舞弊审计准则的若干建议。上述舞弊审计理论结构符合人们对客观事物的认识过程,笔者希望其能够促进舞弊审计理论的完善和实务水平的提高。
[Abstract]:The construction of fraud audit theory structure is of great significance to the perfection of fraud audit theory and the development of fraud audit practice. It is the key problem that must be solved first in the research of fraud audit theory. But at present, the research on the structure of fraud audit theory is still very scarce. Therefore, the purpose of this paper is to build a comprehensive, systematic and reasonable system. The effective theoretical structure of fraud audit provides a guide for further systematic research on fraud audit, with a view to further guiding the practice. In view of this, this paper, on the basis of drawing lessons from previous research results and investigating and summing up the practical experience of fraud auditing, constructs a new theory structure of fraud audit by using the method of inductive and deductive combination. The theoretical structure is composed of three levels:. The first level is the logical starting point of audit theory. All theoretical problems in audit system are carried out by audit environment, and on this basis, the logical hierarchy is formed. Based on the analysis of the relationship between the various elements of the fraud audit theory structure, this paper determines that the audit environment is the logical starting point of the fraud audit theory structure, and focuses on the analysis of the current situation of the fraud audit environment in China and its impact on the fraud audit. The second level consists of nature, goals, assumptions and responsibilities. This paper deduces that the essence of fraud audit is information authentication by analyzing the viewpoints related to the nature of audit and the characteristics of fraud audit itself. Through the analysis of the factors affecting the objective of fraud audit, it is pointed out that the goal of fraud audit is to find fraud and prevent fraud. When analyzing fraud audit hypothesis, this paper points out that there are three kinds of fraud audit hypothesis: precondition hypothesis, The assumption of audit behavior and the assumption of auditor's responsibility. Because the responsibility of fraud audit is an important element, the recognition and division of the responsibility of fraud audit affect the effect of fraud audit, so the author regards the responsibility of fraud audit as a key point of the research. Scope and object as well as the legal liability of fraud audit are analyzed in detail. The third level is the principle, criterion, identification, investigation, report. The author draws lessons from the previous experience, systematically summarizes the identification of fraud audit, the specific methods and steps of investigation and reporting, and puts forward six principles of fraud audit. This paper analyzes the current situation of fraud auditing standards, and puts forward some suggestions to improve the fraud auditing standards in China. The structure of the fraud audit theory accords with the process of people's understanding of the objective things. The author hopes that it can promote the improvement of the fraud audit theory and the improvement of the practical level.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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