我国上市公司会计舞弊与审计失败问题研究
发布时间：2018-10-12 16:31
【摘要】： 随着我国资本市场的发展，被披露的会计舞弊和审计失败案越来越多，带给人们的震撼也越来越大。在此背景下，对此现象尤其是我国上市公司的会计舞弊与审计失败进行系统和全面的研究尤显必要和迫切。什么是会计舞弊?什么是审计失败?二者之间有什么关系?导致会计舞弊和审计失败的原因有哪些?如何防范此类现象?这是本文研究并试图回答的问题。前段时间，中国注册会计师协会发布了《中国注册会计师执业准则》指南，其中，审计风险=重大错报风险*检查风险这个新审计风险模型给了我灵感。于是，从风险防范机制的有效性入手研究会计舞弊和审计失败的原因以及相应的应对措施便构成了本文的重心。 全文共分五个部分。第一部分引入新审计风险模型，介绍了会计舞弊和审计失败的相关概念及它们的相互关系。第二部分分析了会计舞弊的动机、重大错报风险和审计检查风险的影响因素，各自的风险控制机制以及这些机制有效运行的条件。第三部分从我国上市公司会计舞弊的动机、公司治理、审计执业以及法律机制四个方面深入分析了其会计舞弊和审计失败的原因。第四部分给出了相应的防范措施。第五部分是本文的结束部分，指出：仅仅对公司治理、法律机制和会计审计进行改革，仍不足以防范会计舞弊和审计失败，还应当深刻反省扭曲的文化氛围和沦丧的职业道德，并加以矫正、修补，多管齐下，，综合治理，才能从根本上治愈会计舞弊和审计失败这一市场经济的顽疾。
[Abstract]:With the development of China's capital market, more and more accounting fraud and audit failure cases have been disclosed. Under this background, it is necessary and urgent to make a systematic and comprehensive study on this phenomenon, especially the accounting fraud and audit failure of listed companies in China. What is accounting fraud? What is an audit failure? What is the relationship between the two? What are the reasons for accounting fraud and audit failure? How can such phenomena be prevented? This is the question that this paper studies and tries to answer. A few days ago, the China Institute of Certified Public Accountants (CPA) issued the guidelines of China Certified Public Accountants (CPA) practice Standards, in which the new audit risk model, auditing risk = risk of material misstatement * checking risk, gave me inspiration. Therefore, starting from the effectiveness of the risk prevention mechanism, the paper studies the reasons of accounting fraud and audit failure, and the corresponding countermeasures constitute the focus of this paper. The full text is divided into five parts. The first part introduces the new audit risk model and introduces the related concepts of accounting fraud and audit failure and their relationship. The second part analyzes the motives of accounting fraud, the factors affecting the risk of material misstatement and audit inspection, the respective risk control mechanisms and the conditions for the effective operation of these mechanisms. The third part analyzes the reasons of accounting fraud and audit failure from four aspects: corporate governance, audit practice and legal mechanism. The fourth part gives the corresponding preventive measures. The fifth part is the end of this paper, which points out that the reform of corporate governance, legal mechanism and accounting audit is still not enough to prevent accounting fraud and audit failure, but also should reflect deeply on the distorted cultural atmosphere and lost professional ethics. And to correct, repair, multi-pronged, comprehensive management, can fundamentally cure accounting fraud and audit failure, the stubborn disease of the market economy.
【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】：F275;F239.4
本文编号：2266816
[Abstract]:With the development of China's capital market, more and more accounting fraud and audit failure cases have been disclosed. Under this background, it is necessary and urgent to make a systematic and comprehensive study on this phenomenon, especially the accounting fraud and audit failure of listed companies in China. What is accounting fraud? What is an audit failure? What is the relationship between the two? What are the reasons for accounting fraud and audit failure? How can such phenomena be prevented? This is the question that this paper studies and tries to answer. A few days ago, the China Institute of Certified Public Accountants (CPA) issued the guidelines of China Certified Public Accountants (CPA) practice Standards, in which the new audit risk model, auditing risk = risk of material misstatement * checking risk, gave me inspiration. Therefore, starting from the effectiveness of the risk prevention mechanism, the paper studies the reasons of accounting fraud and audit failure, and the corresponding countermeasures constitute the focus of this paper. The full text is divided into five parts. The first part introduces the new audit risk model and introduces the related concepts of accounting fraud and audit failure and their relationship. The second part analyzes the motives of accounting fraud, the factors affecting the risk of material misstatement and audit inspection, the respective risk control mechanisms and the conditions for the effective operation of these mechanisms. The third part analyzes the reasons of accounting fraud and audit failure from four aspects: corporate governance, audit practice and legal mechanism. The fourth part gives the corresponding preventive measures. The fifth part is the end of this paper, which points out that the reform of corporate governance, legal mechanism and accounting audit is still not enough to prevent accounting fraud and audit failure, but also should reflect deeply on the distorted cultural atmosphere and lost professional ethics. And to correct, repair, multi-pronged, comprehensive management, can fundamentally cure accounting fraud and audit failure, the stubborn disease of the market economy.
【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】：F275;F239.4
【引证文献】
相关硕士学位论文 前7条
1 王晓敏;上市公司会计舞弊与审计失败研究[D];沈阳工业大学;2011年
2 周云;我国高新技术企业管理层舞弊审计方法研究[D];天津财经大学;2008年
3 刘颖;审计利益联盟问题研究[D];华北电力大学（河北）;2009年
4 王茜;公司财务报表粉饰手段与审计策略[D];西南大学;2010年
5 朱彦儒;我国上市公司管理层舞弊内部审计研究[D];天津财经大学;2012年
6 靳超;财务报表舞弊的影响因子研究[D];山东财经大学;2013年
7 张倩;注册会计师审计失败问题研究[D];河南大学;2013年
本文编号：2266816
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