审计失败的原因及其防范措施
发布时间：2018-08-27 06:42
【摘要】：上市公司财务丑闻以及由此导致的审计失败不但给投资者带来巨大的经济损失，还会严重影响资本市场的健康发展，对于我国新兴的资本市场的危害尤为严重。因此，研究注册会计师审计失败的原因、探讨审计失败的防范措施具有十分重要的现实意义。 通过对安然、世通、施乐三个美国上市公司审计失败典型案例的剖析，归纳了审计失败的内在原因和外在原因。其中，内在原因包括注册会计师对被审计公司缺乏独立性、缺乏应有的职业道德、职业谨慎和职业怀疑以及会计师事务所内部质量控制机制形同虚设、忽视诚信教育等；外在原因包括审计聘任机制的制度缺陷、公司治理机制的失衡、会计准则制定方式的缺陷以及美国注册会计师行业监管模式的弊端等。 以银广夏审计失败案为例，着重讨论了我国审计失败的特殊原因。与美国相比，注册会计师业务素质不高、风险意识薄弱在我国表现尤为突出；与美国的审计环境相比，由于我国上市公司治理机制不健全、审计市场供求关系扭曲、注册会计师民事法律责任体系不健全，因此我国的审计环境更加恶劣。 在审计失败原因分析的基础上，，针对我国审计失败提出了提高注册会计师的执业水平等内部防范措施以及对我国审计聘任机制、上市公司治理结构、会计准则体系、注册会计师行业监管机制以及民事法律责任机制等进行完善的外部防范措施。
[Abstract]:The financial scandal and audit failure of listed companies not only bring huge economic losses to investors, but also seriously affect the healthy development of capital market, especially the harm to the new capital market in China. Therefore, it is of great practical significance to study the causes of audit failure of CPA and to discuss the preventive measures of audit failure. Through the analysis of three typical cases of audit failure of Enron, WorldCom and Xerox, the internal and external causes of audit failure are summarized. Among them, the internal reasons include the CPA's lack of independence to the audited company, the lack of due professional ethics, professional caution and professional doubt, the virtual internal quality control mechanism of the accounting firm, the neglect of honesty education, etc. The external reasons include the institutional defects of the audit appointment mechanism, the imbalance of the corporate governance mechanism, the defects of the way of setting accounting standards and the malpractice of the regulatory mode of the American CPA profession. Taking the audit failure of Bank Guangxia as an example, this paper discusses the special reasons of audit failure in China. Compared with the United States, the CPA business quality is not high, and the weak risk consciousness is especially outstanding in our country, compared with the audit environment of the United States, the audit market is distorted because of the imperfect governance mechanism of the listed companies in our country, the relationship between supply and demand in the audit market is distorted. The CPA's civil liability system is not perfect, so the audit environment of our country is even worse. Based on the analysis of the causes of audit failure, this paper puts forward some internal preventive measures, such as improving the practice level of certified public accountants, the mechanism of auditing appointment in China, the governance structure of listed companies, and the accounting standard system, in view of the audit failure in our country. CPA industry supervision mechanism and civil liability mechanism to improve the external prevention measures.
【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】：2005
【分类号】：F239.43
本文编号：2206443
[Abstract]:The financial scandal and audit failure of listed companies not only bring huge economic losses to investors, but also seriously affect the healthy development of capital market, especially the harm to the new capital market in China. Therefore, it is of great practical significance to study the causes of audit failure of CPA and to discuss the preventive measures of audit failure. Through the analysis of three typical cases of audit failure of Enron, WorldCom and Xerox, the internal and external causes of audit failure are summarized. Among them, the internal reasons include the CPA's lack of independence to the audited company, the lack of due professional ethics, professional caution and professional doubt, the virtual internal quality control mechanism of the accounting firm, the neglect of honesty education, etc. The external reasons include the institutional defects of the audit appointment mechanism, the imbalance of the corporate governance mechanism, the defects of the way of setting accounting standards and the malpractice of the regulatory mode of the American CPA profession. Taking the audit failure of Bank Guangxia as an example, this paper discusses the special reasons of audit failure in China. Compared with the United States, the CPA business quality is not high, and the weak risk consciousness is especially outstanding in our country, compared with the audit environment of the United States, the audit market is distorted because of the imperfect governance mechanism of the listed companies in our country, the relationship between supply and demand in the audit market is distorted. The CPA's civil liability system is not perfect, so the audit environment of our country is even worse. Based on the analysis of the causes of audit failure, this paper puts forward some internal preventive measures, such as improving the practice level of certified public accountants, the mechanism of auditing appointment in China, the governance structure of listed companies, and the accounting standard system, in view of the audit failure in our country. CPA industry supervision mechanism and civil liability mechanism to improve the external prevention measures.
【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】：2005
【分类号】：F239.43
【引证文献】
相关期刊论文 前1条
1 崔延军;;论审计风险的规避[J];科技信息(科学教研);2007年30期
相关硕士学位论文 前2条
1 谢新凤;上市公司财务重述与审计风险关系研究[D];贵州财经学院;2011年
2 胡娜;中国证券市场信息传导途径的分析[D];昆明理工大学;2007年
本文编号：2206443
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