审计利益联盟问题研究
发布时间：2018-10-19 17:37
【摘要】： 审计利益联盟是注册会计师在财务报告审计过程中,为了其自身利益的最大化而丧失基本的执业独立性要求,迎合被审计单位财务造假、歪曲提供会计信息的需要而做出的虚假鉴证或虚伪陈述,最终导致有预谋的“审计信息失真”行为。本项研究,通过对审计利益联盟形成原因的理论分析,依据行为理论及风险因子理论,在调查走访的基础上,从行为主体和风险因素两个角度建立审计利益联盟成因关联性测度指标体系,并选用网络层次分析法(ANP)进行模型运算,找出目前我国审计利益联盟成因中的关键因素,并从这些关键因素入手为遏制审计利益联盟的发生从新的视角给予思路上的对策指引,为促进审计的健康发展提供参考。
[Abstract]:The audit interest alliance is the CPA who, in the process of financial report audit, loses the basic requirement of professional independence in order to maximize his own interests, and caters to the financial fraud of the audited unit. The false identification or false statement made by distorting the need to provide accounting information leads to premeditated "audit information distortion" behavior. This study, through the theoretical analysis of the reasons for the formation of the audit interest alliance, based on the behavioral theory and risk factor theory, based on the investigation and visit, This paper sets up an index system to measure the causation of audit interest alliance from the angle of behavior subject and risk factor, and selects the network analytic hierarchy process (ANP) to carry on the model operation, and finds out the key factor of the cause of the audit interest alliance in our country at present. And from these key factors to curb the emergence of the audit interest alliance from a new perspective to give ideas to guide, to promote the healthy development of audit to provide a reference.
【学位授予单位】：华北电力大学（河北）
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4
本文编号：2281856
[Abstract]:The audit interest alliance is the CPA who, in the process of financial report audit, loses the basic requirement of professional independence in order to maximize his own interests, and caters to the financial fraud of the audited unit. The false identification or false statement made by distorting the need to provide accounting information leads to premeditated "audit information distortion" behavior. This study, through the theoretical analysis of the reasons for the formation of the audit interest alliance, based on the behavioral theory and risk factor theory, based on the investigation and visit, This paper sets up an index system to measure the causation of audit interest alliance from the angle of behavior subject and risk factor, and selects the network analytic hierarchy process (ANP) to carry on the model operation, and finds out the key factor of the cause of the audit interest alliance in our country at present. And from these key factors to curb the emergence of the audit interest alliance from a new perspective to give ideas to guide, to promote the healthy development of audit to provide a reference.
【学位授予单位】：华北电力大学（河北）
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4
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