中国上市公司管理舞弊导向审计研究

发布时间：2018-03-23 08:17

本文选题：红旗标志　切入点：职业怀疑　出处：《西南大学》2006年硕士论文　论文类型：学位论文

【摘要】：近年来国内外频繁爆发一系列极具震撼力的重大舞弊案，如我国的银广夏，美国的安然、世通等，再次引发了资本市场的巨大恐慌和社会公众的强烈不满，这已严重危及资本市场的健康发展。国际5大会计师事务所之一的“安达信”和我国的“中天勤”会计师事务所也因审计失败而倒闭，，审计职业面临着严重的信用甚至生存危机。如何有效审计上市公司管理舞弊是市场经济国家一个永恒的审计主题，也一直是世界性难题。管理层舞弊一般都是通过编制虚假财务报表来实现的，财务舞弊一般按照舞弊主体可以分为管理层舞弊和员工层舞弊，相对来讲，管理层所处地位特殊，拥有的权利可以逾越一定的内控体系，而且其“眼界”较为开阔，胃口自然也较大，其舞弊的手法高级得多，带来的影响也更恶劣。相比之下，员工层舞弊就是小打小闹了。更重要的是，当上市公司发生管理层舞弊时，由于管理层舞弊使得即使设计完善的内部控制制度形同虚设，甚至成为管理层掩盖舞弊事实的有力工具，所以现行的，以风险为导向的审计模式存在很大的局限，查出问题的几率相对较小，深入调查的方法也相对较少。基于上述原因，审计理论界和实务界都迫切提出建立管理舞弊导向审计模式的重要性。建立这种模式之前，弄清楚以下问题尤为重要：上市公司管理层舞弊的动机是什么，舞弊的土壤是什么，一般选择通过什么方式进行舞弊?相应地，注册会计师进行审计时，拥有怎样表象的公司应该引起注册会计师的警觉，哪些财务迹象可以说明管理层舞弊存在，哪些特殊的审计手段和程序对深入追查管理舞弊更为有效?本文正是从以上这些问题着手展开研究、探讨的，并将研究的基础限定在中国现有的审计环境之上。本文由九章组成。第一章介绍研究的问题、研究的思路、研究的方法。第二章理论借鉴引入了信息不对称理论、“委托一代理”理论、激励理论、盈余管理理论和行为科学一般理论。第三章对管理舞弊的定义、产生要素与盈余管理的关系进行了概述，并在剖析风险导向审计模式弊端的基础上提出建立管理舞弊导向审计模式的重要性。第四章通过案例分析上市公司管理舞弊常用的方法，并对上市公司管理舞弊审计的线索进行研究。第五章引入层次分析法，探讨对上市公司管理舞弊审计的特殊方法。第六章分析管理舞弊审计的特殊程序。第七章分析目前在中国开展管理舞弊审计受到的局限性。第八章从红旗标志、准则完善和提高审计人员专业素质三方面对管理舞弊未来审计研究进行了展望。第九章对本文的研究结论做出总结，并表明研究的局限性。
[Abstract]:In recent years, a series of shocking major fraud cases have frequently erupted at home and abroad, such as our silver Guangxia, Enron of the United States, WorldCom and so on, which once again triggered a huge panic in the capital market and strong public dissatisfaction. This has seriously endangered the healthy development of the capital market. "Andersen", one of the five largest international accounting firms, and China's "Zhongtianqin" accounting firm have also closed down because of the failure of the audit. The auditing profession is faced with a serious credit and even survival crisis. How to effectively audit the management fraud of listed companies is an eternal audit theme in market economy countries. Management fraud is generally realized through the preparation of false financial statements. Financial fraud is generally divided into management fraud and employee fraud according to the subject of fraud. Relatively speaking, management is in a special position. Have the right to exceed a certain internal control system, and its "horizons" are wider, appetite is naturally larger, its fraud techniques are much more advanced, the impact is worse. Employee fraud is trivial. More importantly, when management fraud occurs in a listed company, management fraud makes even a well-designed internal control system virtual. It has even become a powerful tool for management to cover up the facts of fraud. Therefore, the current, risk-based audit model has great limitations, the probability of finding problems is relatively small, and the methods of in-depth investigation are relatively few. Before establishing this model, it is particularly important to find out the following questions: what is the motivation of management fraud in listed companies, what is the soil of fraud, and what is the soil of fraud. What is the general choice of fraud? Accordingly, when the CPA carries out the audit, the company that has what appearance should arouse the CPA's vigilance, which financial signs can indicate the existence of management fraud, What special audit tools and procedures are more effective in the in-depth tracking of management fraud? In this paper, the above problems are discussed, and the basis of the research is limited to the existing audit environment in China. This paper is composed of nine chapters. The first chapter introduces the research problems, the research ideas, the research methods. The second chapter introduces the information asymmetry theory, the principal-agent theory, the incentive theory. Chapter three summarizes the definition of management fraud, the relationship between producing factors and earnings management. On the basis of analyzing the disadvantages of the risk-oriented audit model, the importance of establishing the management fraud-oriented audit model is put forward. Chapter four analyzes the common methods of management fraud in listed companies through the case study. The fifth chapter introduces the Analytic hierarchy process (AHP). Chapter 6 analyzes the special procedures of management fraud audit. Chapter 7 analyzes the limitations of the current management fraud audit in China. The future audit research of management fraud is prospected from three aspects of perfecting and improving the professional quality of auditors. Chapter 9 summarizes the conclusions of this paper and shows the limitations of the research.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】