证券市场审计失败现状及其对策

发布时间：2018-06-23 23:38

本文选题：证券市场 + 审计失败　；参考：《对外经济贸易大学》2006年硕士论文

【摘要】：近年来,为上市公司提供审计的会计师事务所出具虚假报告的审计失败案件层出不穷。无论是社会舆论还是有关监管部门,对注册会计师独立审计提出更高的要求。本文以我国2004年财政部抽查发现的多起审计失败案例为背景,并结合国内国外其他典型案例,从审计失败的定义出发,多角度探讨审计失败形成的原因及其产生的不利影响,针对如何提高审计质量、规避审计失败提出基本防范措施,并进一步提出有建设意义的创新措施。
[Abstract]:In recent years, accounting firms providing audit for listed companies issued false reports of audit failures in endlessly. Whether public opinion or relevant regulatory departments, CPA independent audit put forward higher requirements. This article is based on many audit failure cases found by the Ministry of Finance of China in 2004, combined with other typical cases at home and abroad, from the definition of audit failure, discusses the causes of audit failure and its adverse effects from various angles. Aiming at how to improve the audit quality and avoid the audit failure, the paper puts forward the basic preventive measures, and further puts forward the innovative measures of construction significance.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】