审计环境对CPA审计意见的影响
发布时间：2019-04-20 14:42
【摘要】： “不识庐山真面目,只缘身在此山中”。要想识别某事物的优劣,必须跳出具体限制,立足于更高层面,才能明辨是非。 一、本文的选题背景和研究意义 近年来我国证券市场财务舞弊案层出不穷,以至上海国家会计学院专门成立了财务舞弊研究中心进行研究。其公布的2005上市公司十大财务舞弊公司排行榜,不但使投资者对上市公司信息披露失去了信心,也严重地损害了独立审计行业在公众心中的职业形象。排行榜第一名的科龙电器案使“资本运作高手”顾雏军身陷囹圄,还牵扯出关于“四大”中的德勤会计师事务所执业是否谨慎,审计意见是否公允的大讨论。 其实德勤会计师事务所遇到的麻烦应该是一个必然。在一定的审计环境中执业,所出具的审计意见肯定会打上环境的烙印。当科龙电器的财务造假问题被公之于众,人们普遍认为,为那样的企业提供审计服务,是德勤的一大失误。因此,我们如果能在事前就分辨出审计环境中的不利因素,并在承接业务和进行审计时加以规避,将是审计理论与审计实务研究的一次重大突破。本文的研究目的就是试图在对我国当下审计环境进行全面分析的基础上,针对“科龙—德勤”事件中的主要审计环境因素进行深入的解读,以探索一条防患于未然的新路。 二、本文的研究方法和研究思路 本文从国内外对审计环境的研究分析入手,进而对我国的具体独立审计环境因素进行较为详尽的论述,主要着眼于当前我国独立审计环境的新发展、新局面。接下来笔者阐述了在理论上审计环境是怎样影响CPA所出具的审计意见的,包括利用表格说明审计发展史上不同的审计环境与当时独立审计模式及审计意见的对应关系,还提及风
[Abstract]:The only reason you can't know the true face of Lushan is because you are in the mountains. To identify the pros and cons of something, you must jump out of specific limits and base yourself on a higher level to distinguish between right and wrong. 1. The background and significance of this paper. In recent years, the financial fraud cases in China's securities market emerge one after another, so that the Shanghai National Accounting Institute has set up the Research Center for Financial Fraud. Its list of the top 10 financial fraud companies in 2005 not only makes investors lose confidence in information disclosure of listed companies, but also seriously damages the professional image of the independent audit industry in the public mind. The top-ranked Cologne electronics case left Gu Chujun, a "master of capital operations" in jail, and the debate over whether Deloitte's accounting firm was prudent in practice and whether the audit opinion was fair among the "Big four". In fact, Deloitte accounting firm trouble should be a necessity. Practice in a certain audit environment, the audit opinion issued will certainly be branded by the environment. When the financial fraud of Cologne was revealed, it was widely believed that providing audit services for companies like that was a major mistake for Deloitte. Therefore, if we can identify the adverse factors in the audit environment in advance and evade it in undertaking business and audit, it will be a great breakthrough in the research of audit theory and practice. The purpose of this paper is to explore a new way of prevention and treatment on the basis of an overall analysis of the audit environment in our country and a thorough interpretation of the main audit environment factors in the event of "Koron-Deloitte". Second, the research methods and research ideas of this paper start with the research and analysis of the audit environment at home and abroad, and then the specific independent audit environment factors of our country are discussed in detail. Mainly focus on the current independent audit environment of China's new development, new situation. Then the author expounds how the audit environment affects the audit opinion issued by CPA in theory, including the use of tables to illustrate the relationship between the different audit environment in the history of audit development and the independent audit mode and audit opinion at that time, and also refers to the wind.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2461696
[Abstract]:The only reason you can't know the true face of Lushan is because you are in the mountains. To identify the pros and cons of something, you must jump out of specific limits and base yourself on a higher level to distinguish between right and wrong. 1. The background and significance of this paper. In recent years, the financial fraud cases in China's securities market emerge one after another, so that the Shanghai National Accounting Institute has set up the Research Center for Financial Fraud. Its list of the top 10 financial fraud companies in 2005 not only makes investors lose confidence in information disclosure of listed companies, but also seriously damages the professional image of the independent audit industry in the public mind. The top-ranked Cologne electronics case left Gu Chujun, a "master of capital operations" in jail, and the debate over whether Deloitte's accounting firm was prudent in practice and whether the audit opinion was fair among the "Big four". In fact, Deloitte accounting firm trouble should be a necessity. Practice in a certain audit environment, the audit opinion issued will certainly be branded by the environment. When the financial fraud of Cologne was revealed, it was widely believed that providing audit services for companies like that was a major mistake for Deloitte. Therefore, if we can identify the adverse factors in the audit environment in advance and evade it in undertaking business and audit, it will be a great breakthrough in the research of audit theory and practice. The purpose of this paper is to explore a new way of prevention and treatment on the basis of an overall analysis of the audit environment in our country and a thorough interpretation of the main audit environment factors in the event of "Koron-Deloitte". Second, the research methods and research ideas of this paper start with the research and analysis of the audit environment at home and abroad, and then the specific independent audit environment factors of our country are discussed in detail. Mainly focus on the current independent audit environment of China's new development, new situation. Then the author expounds how the audit environment affects the audit opinion issued by CPA in theory, including the use of tables to illustrate the relationship between the different audit environment in the history of audit development and the independent audit mode and audit opinion at that time, and also refers to the wind.
【学位授予单位】：西南财经大学
【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1条
1 李逸;陈娟;;审计失败的影响因素分析[J];现代经济信息;2009年13期
相关博士学位论文 前1条
1 王桦;应计质量、审计师聘任与审计师决策[D];复旦大学;2010年
相关硕士学位论文 前1条
1 黄尧;审计环境对审计判断的影响研究[D];东北财经大学;2007年
，本文编号：2461696
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