虚假会计报表的审阅问题研究

发布时间：2019-03-28 09:32

【摘要】： 本文从分析虚假会计报表存在的根源和客观条件入手，解释了虚假会计报表舞弊的终极动机和中介动机，说明了为什么虚假会计报表现象会广泛存在。众所周知，投资者是利用会计报表信息进行决策的，而注册会计师以其超然独立的第三者身份对会计报表进行审计，合理保证了会计报表的真实性和合法性。报表审阅与报表审计有着必然的联系和本质的区别：报表审阅和报表审计都是独立审计准则的组成部分，都是为了保证会计报表的合法性和真实性；但是会计报表审阅是指注册会计师接受委托，主要通过实施查询和分析性程序，说明是否发现会计报表在所有重大方面有违反企业会计准则以及国家其他有关财务会计法规规定的情况，而会计报表审计指注册会计师依法接受委托，对被审单位的会计报表和其他资料及其所反映的经济活动，，进行审查并发表意见。可见报表审阅只是采用有限的审计程序对会计报表的合法性和真实性提供消极保证，而报表审计则要求执行法定审计程序，对会计报表的合法性和真实性提供积极保证。会计报表是由资产负债表、利润表及利润分配表、现金流量表以及各自的附表构成的一个报表体系，分别从各自不同的角度反映企业的经营成果和财务状况，同时，资产负债表、利润及利润分配表和现金流量表又因一定的逻辑关系而构成一个有机的整体。资产负债表以权责发生制为基础编制，从存量的角度反映企业的财务状况和经营成果；利润及利润分配表则以权责发生制编制基础，从动量的角度反映企业财务状况经营成果变动的原因；现金流量表又以收付实现制为编制基础，从动量的角度反映影响企业偿还到期债务的能力变动的具体因素及其影响数量，即现金流量表就是把以权责发生制为基础的利润调节成以收付实现制确认的现实的利润(现金及现金等价物)。三者之间由此而有了必然的逻辑关系，本文利用它们之间的逻辑关系，对东方电子2000年的会计报表进行审阅，用案例分析的方法证实了报表审阅对判断虚假会计报表是有效的。
[Abstract]:Starting with the analysis of the origin and objective conditions of the existence of false accounting statements, this paper explains the ultimate motivation and intermediary motivation of fraud in false accounting statements, and explains why the phenomenon of false accounting statements exists widely. As we all know, investors use the information of accounting statements to make decisions, and the CPA audit the accounting statements as an independent and independent third party, which reasonably guarantees the authenticity and legitimacy of the accounting statements. There are inexorable connection and essential difference between statement review and report audit: statement review and report audit are the components of independent audit standards, which are to ensure the validity and authenticity of accounting statements; However, accounting statement review refers to certified public accountants being entrusted, mainly through the implementation of inquiry and analytical procedures, To indicate whether the accounting statements are found to be in violation of the enterprise accounting standards and other relevant national financial accounting regulations in all material respects, and the audit of the accounting statements refers to the fact that the certified public accountant is entrusted according to law, Review and comment on the financial statements and other information of the unit under review and the economic activities reflected. It can be seen that only limited audit procedures are used to provide a negative guarantee for the legitimacy and authenticity of the accounting statements, while the statements audit requires the execution of statutory audit procedures to provide a positive guarantee for the legitimacy and authenticity of the accounting statements. An accounting statement is a statement system consisting of a balance sheet, a profit statement and a profit distribution statement, a cash flow statement and their respective schedules, which reflect the operating results and financial situation of an enterprise from different perspectives, and at the same time, The balance sheet, profit and profit distribution statement and cash flow statement form an organic whole because of a certain logical relationship. The balance sheet is prepared on the basis of accrual basis and reflects the financial situation and operating results of the enterprise from the point of view of stock. The profit and profit distribution statement is compiled on the basis of accrual basis, which reflects the cause of the change of business results in the financial situation of the enterprise from the point of view of momentum. The cash flow statement is prepared on the basis of receipt and realization, reflecting from the perspective of momentum the specific factors that affect the change in the ability of the enterprise to repay its maturing debt and the amount of influence it has on it. That is, the cash flow statement is to adjust the accrual-based profits into realistic profits (cash and cash equivalents) recognized on the basis of cash. Therefore, there is an inevitable logical relationship among them. This paper makes use of the logical relationship between them to review the accounting statements of Oriental Electronics in 2000. It is proved by the method of case analysis that the report review is effective in judging false accounting statements.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.4

【相似文献】