我国上市公司非持续经营审计判断问题研究

发布时间：2018-05-01 07:48

本文选题：非持续经营风险 + 审计判断　；参考：《湖南大学》2006年硕士论文

【摘要】： 本文以中国独立审计市场为背景,站在会计师事务所和审计人员的角度,以上市公司非持续经营的审计判断为核心,主要运用规范研究方法,首先系统研究上市公司非持续经营风险审计判断的价值与意义,接着讨论上市公司非持续经营判断审计方法,最后分析与此有关的若干现实问题与对策。本文的主要观点与创新在于:(1)通过对两种现代主要独立审计模式的比较得出,风险导向审计不仅继承了制度基础审计的优点,而且能够更好地把握审计风险,因此更符合时代要求。另外,对上市公司非持续经营风险的忽略严重损害了利益相关者的权益,并导致审计失败和“诉讼爆炸”。事实上,这恰恰是首要的审计风险点。独立审计应汲取教训,重新认识非持续经营风险,并给予足够的重视;(2)对上市公司的非持续经营风险进行职业判断给一般经验的注册会计师出了难题。对此,会计师事务所应建立功能强大的客户数据库并配备功能强大的数据分析工具,以备判断的需要。注册会计师应当充实相关的知识储备,而对非持续经营审计判断的投入还将带来审计声誉的建立和更多增值业务;(3)在非持续经营审计判断中,充分借用成熟的财务预警技术是审计师规避审计风险、保证审计质量的技术基础,并在技术借用中有相关的改进;(4)在以上研究的基础上我们进一步分析若干相关现实问题,并对应提出了一些对策和建议,如完善相关法律法规、建立独立审计市场的声誉机制以及加强非持续经营审计人才的培养等。
[Abstract]:Taking the independent audit market of China as the background, this paper stands at the perspective of the accounting firms and auditors, taking the audit judgment of the non sustainable management of the listed companies as the core, mainly using the normative research method, and first systematically studies the value and significance of the audit judgment of the non sustainable management risk of the listed companies, and then discusses the non sustainable management of the listed companies. The main points and innovations of this paper are as follows: (1) through the comparison of the two modern main independent audit modes, the risk oriented audit not only inherits the advantages of the system basic audit, but also can better grasp the audit risk, so it is more in line with the times. In addition, the neglect of the non continuous operating risk of the listed companies seriously damages the interests of the stakeholders, and leads to the failure of the audit and the "litigation explosion". In fact, this is precisely the primary audit risk point. The independent audit should draw lessons from the non sustainable management of the wind insurance and give sufficient attention to the listed company; (2) to the listed company The professional judgment of non - continuing business risks is a difficult problem for the general experienced CPA. In this case, the accounting firm should establish a powerful customer database and equipped with a powerful data analysis tool to meet the needs of judgment. CPA should enrich the related knowledge reserve and judge the non sustainable audit. Investment will also bring about the establishment of audit reputation and more value-added services; (3) in the judgment of non sustainable management, full use of mature financial early warning technology is the technical basis for auditors to avoid audit risks and guarantee audit quality, and there are related improvements in technical borrowing. (4) we further analyze some of the above research. Some countermeasures and suggestions are put forward, such as perfecting relevant laws and regulations, establishing the reputation mechanism of independent audit market, and strengthening the training of non sustainable management audit personnel.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】