上市公司会计舞弊及其审计

发布时间：2018-06-14 21:01

本文选题：会计舞弊 + 审计　；参考：《暨南大学》2002年硕士论文

【摘要】： 我国自深、沪两地的证券交易所成立以来，，会计舞弊时有发生，带来巨大的社会危害，治理会计舞弊已成为当前资本市场的紧要问题。本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；鉴于注册会计师在防范和侦察会计舞弊时的特殊作用，本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因，并针对论文中发现和提出的问题，从审计的角度提出了减少管理舞弊的相关对策。本文结构安排如下：第一部分介绍了舞弊研究的由来、舞弊的概念及国外有关舞弊研究的现状。第二部分具体分析了我国上市公司会计舞弊的动机、舞弊制造者及手段。第三部分探讨了注册会计师对于会计舞弊的责任。第四部分采用案例分析法分析了审计失败的原因。第五部分针对前文中提出和发现的问题，从审计的角度提出了减少管理舞弊的相关对策。
[Abstract]:Since the establishment of the stock exchange in Shanghai and Shenzhen, accounting fraud has occurred frequently and brought great social harm. Therefore, the management of accounting fraud has become a critical issue in the current capital market. Based on the mature theory of fraud in the west and related research results, this paper analyzes the motives, fraudsters and means of accounting fraud of listed companies in China by using the method of case study. In view of the special role of CPA in preventing and detecting accounting fraud, this paper focuses on the responsibility of CPA for accounting fraud and the causes of audit failure, and aims at the problems found and raised in this paper. From the angle of audit, this paper puts forward some countermeasures to reduce management fraud. The structure of this paper is as follows: the first part introduces the origin of fraud research, the concept of fraud and the current situation of fraud research abroad. The second part analyzes the motive, fraud maker and means of accounting fraud of listed companies in China. The third part discusses the responsibility of CPA for accounting fraud. The fourth part uses the case analysis method to analyze the reason of audit failure. In the fifth part, the author puts forward some countermeasures to reduce management fraud from the point of view of audit in view of the problems raised and found in the previous article.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.4

【引证文献】