审计失败的原因分析及防范
发布时间：2018-09-07 17:52
【摘要】： 我国注册会计师行业从1980年恢复至今已有20多年的时间，注册会计师行业在社会公众的地位和作用越来越高，被人们誉为“经济警察”。然而，从证券市场的“老三案”到“新三案”，再到近几年来以“银广夏”，，“郑百文”，“蓝田股份”等恶性造假事件接连曝光，在社会上引起了很大震动。作为“经济警察”的注册会计师在这些案件中并没有起到应有的作用，个别注册会计师甚至参与被审计单位的舞弊，造成了最后的审计失败。这些审计失败案件对注册会计师的公正信用造成了巨大的负面影响。审计失败也给投资者带来巨大的经济损失，同时还会影响资本市场的健康发展，对于我国新兴资本市场的危害尤为严重。 随着我国公司治理的深入，被披露的审计失败案越来越多，带给人们的震撼也越来越大，审计失败给我国注册会计师行业带来了巨大的消极影响。在此背景下，对审计失败进行系统和全面的研究显得尤为必要和迫切。什么是审计失败?审计失败的危害有哪些?导致审计失败的内外因有哪些?如何防范审计失败?这是本文研究并试图回答的问题。本文在大量参考国内外相关文献资料的基础上，比较系统地研究了审计失败的概念、危害、内外因以及如何防范审计失败。全文共分六个部分： 引言部分叙述了本文的选题动机、研究方法，主要内容和创新观点。 第一部分主要讨论什么是审计失败，通过对已有审计失败定义进行了分析，在此基础上给出了本文关于审计失败的概念，并对相关概念进行了辨析，指出它们与审计失败的联系与区别。 第二部分论述了审计失败的危害。主要论述了对注册会计师、会计师事务所、投资者和社会的危害。 第三部分以对审计失败案例的历史回顾为切入点，剖析“银广夏”案，并从经济学的角度对其进行成本—收益的权衡分析。 第四部分分析了导致审计失败的内因和外因。内因是从注册会计师和被审计单位角度来分析的，并从经济学角度重点分析了审计合谋问题；外因是从不完善的市场环境和会计审计制度角度来分析的，主要表现在审计执业环境、会计师事务所组织形式等方面的欠完善。 第五部分论述了如何防范审计失败。针对前文分析，从内因和外因两个方面提出防范措施。
[Abstract]:It has been more than 20 years since the profession of certified public accountant (CPA) recovered from 1980 in our country. The position and function of CPAs in the public is becoming more and more high, which is praised as "economic police" by people. However, from the "old three cases" to the "new three cases" in the stock market, and in recent years, the vicious fraud incidents such as "Yin Guangxia", "Zheng Baiwen", "Lantian shares" and so on have been exposed one after another, which has caused a great shock in the society. As the "economic police", the CPA did not play its due role in these cases, and individual CPA even participated in the fraud of the audited unit, which resulted in the final audit failure. These audit failure cases have a huge negative impact on the fair credit of CPA. The failure of audit also brings huge economic losses to investors and also affects the healthy development of capital market, which is especially harmful to the emerging capital market in China. With the deepening of corporate governance in our country, more and more audit failure cases have been disclosed, which has brought more and more shock to people, and the audit failure has brought great negative impact to the CPA industry in our country. Under this background, it is necessary and urgent to study audit failure systematically and comprehensively. What is an audit failure? What is the harm of audit failure? What are the internal and external causes of audit failure? How to prevent audit failure? This is the question that this paper studies and tries to answer. Based on a large number of references to domestic and foreign literature, this paper systematically studies the concept of audit failure, its harm, internal and external causes and how to prevent audit failure. The paper is divided into six parts: the introduction describes the motivation, research methods, main content and innovative viewpoints. The first part mainly discusses what is audit failure, through the analysis of the existing definition of audit failure, gives the concept of audit failure in this paper, and analyzes the related concepts. The relationship and difference between them and audit failure are pointed out. The second part discusses the harm of audit failure. It mainly discusses the harm to CPA, accounting firm, investor and society. The third part analyzes the case of "Yinguangxia" from the point of view of the history of audit failure, and analyzes its cost-benefit trade-off from the angle of economics. The fourth part analyzes the internal and external causes of audit failure. The internal cause is analyzed from the angle of CPA and the audited unit, and the audit collusion is analyzed from the angle of economics, while the external cause is analyzed from the perspective of imperfect market environment and accounting audit system. Mainly in the audit practice environment, accounting firm organization form and other aspects of imperfect. The fifth part discusses how to prevent audit failure. In view of the above analysis, the preventive measures are put forward from two aspects of internal cause and external cause.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2228988
[Abstract]:It has been more than 20 years since the profession of certified public accountant (CPA) recovered from 1980 in our country. The position and function of CPAs in the public is becoming more and more high, which is praised as "economic police" by people. However, from the "old three cases" to the "new three cases" in the stock market, and in recent years, the vicious fraud incidents such as "Yin Guangxia", "Zheng Baiwen", "Lantian shares" and so on have been exposed one after another, which has caused a great shock in the society. As the "economic police", the CPA did not play its due role in these cases, and individual CPA even participated in the fraud of the audited unit, which resulted in the final audit failure. These audit failure cases have a huge negative impact on the fair credit of CPA. The failure of audit also brings huge economic losses to investors and also affects the healthy development of capital market, which is especially harmful to the emerging capital market in China. With the deepening of corporate governance in our country, more and more audit failure cases have been disclosed, which has brought more and more shock to people, and the audit failure has brought great negative impact to the CPA industry in our country. Under this background, it is necessary and urgent to study audit failure systematically and comprehensively. What is an audit failure? What is the harm of audit failure? What are the internal and external causes of audit failure? How to prevent audit failure? This is the question that this paper studies and tries to answer. Based on a large number of references to domestic and foreign literature, this paper systematically studies the concept of audit failure, its harm, internal and external causes and how to prevent audit failure. The paper is divided into six parts: the introduction describes the motivation, research methods, main content and innovative viewpoints. The first part mainly discusses what is audit failure, through the analysis of the existing definition of audit failure, gives the concept of audit failure in this paper, and analyzes the related concepts. The relationship and difference between them and audit failure are pointed out. The second part discusses the harm of audit failure. It mainly discusses the harm to CPA, accounting firm, investor and society. The third part analyzes the case of "Yinguangxia" from the point of view of the history of audit failure, and analyzes its cost-benefit trade-off from the angle of economics. The fourth part analyzes the internal and external causes of audit failure. The internal cause is analyzed from the angle of CPA and the audited unit, and the audit collusion is analyzed from the angle of economics, while the external cause is analyzed from the perspective of imperfect market environment and accounting audit system. Mainly in the audit practice environment, accounting firm organization form and other aspects of imperfect. The fifth part discusses how to prevent audit failure. In view of the above analysis, the preventive measures are put forward from two aspects of internal cause and external cause.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
【引证文献】
相关期刊论文 前2条
1 王鹏;;浅析市场经济条件下审计风险的成因及防范[J];经济师;2012年12期
2 李沛樱;;审计失败的影响因素分析[J];大众商务;2009年12期
相关硕士学位论文 前3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 王永红;基于风险导向审计的农村信用社流动性风险研究[D];中国海洋大学;2012年
3 张倩;注册会计师审计失败问题研究[D];河南大学;2013年
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