论分析性复核程序
发布时间：2019-05-18 11:55
【摘要】：近年来,伴随着股市应运而生的上市公司欺诈丑闻接连出现,这大大阻碍了中国证券市场和经济的发展。对于众多的上市公司虚假会计信息欺诈,理论界在探讨更深原因以获取理论上支持的同时,我们也应该想到,面对形形色色的会计报表造假,技术上的支持也是同样重要的。 治理财务会计舞弊是一项系统工程,我们不仅要建立高质量的会计准则、健全会计信息披露的机制,尤为重要的是,不断提高作为会计信息质量保障最后一道阀门的注册会计师鉴别虚假会计信息的能力。事实上,通过对众多的“上市公司欺诈案件”进行分析,我们不难发现,所有这些都可以通过分析性复核这一审计技术予以揭露。可见,分析性复核程序在审计技术和方法中的地位举足轻重。 分析性复核贯穿于审计全过程,是一个全程性的判断会计信息质量的方法。分析性复核程序的合理运用能帮助注册会计师在质量与成本之间制定出一套经济有效的审计方案,以便计划审计工作并引导审计资源的分配,使审计工作既有效率,又有效果。执行分析性复核程序是注册会计师在审计当中合理运用职业判断的充分体现,这与现代会计报表审计目标相吻合,会计报表审计目标要求注册会计师对被审计单位会计报表的合法性、公允性发表审计意见。注册会计师的审计意见应合理地保证会计报表使用人确定已审计会计报表的可靠程度,而不是提供百分之百的保证,注册会计师只需对所有重大方面予以充分地关注,即表示其履行了执业准则的要求。这为注册会计师运用分析性复核程序提供了理论依据。同时,现代审计采用抽样审计方法,只对被审计对象中的一部分实施有限的审计。在抽样审计当中,定义被审计对象的总体、确定实施审计程序的样本及合理的样本量,分析样本误差、评价样本结果、合理推断总体的特征等一系列过程无一不需要分析判断,使分析性复核的运用成为必要。因此,分析性复核程序的运用对执业质量和执业效率的提高均有重要意义。注册会计师执行分析性程序,有助于识别影响财务报表的异常现象、事项、余额、比例和趋势,以及在详细测试中不
[Abstract]:In recent years, the fraud scandal of listed companies emerges one after another with the emergence of the stock market, which greatly hinders the development of China's securities market and economy. For many listed companies false accounting information fraud, the theoretical circle in order to obtain theoretical support, we should also think that in the face of all kinds of accounting statement fraud, technical support is equally important. It is a systematic project to control financial accounting fraud. We should not only establish high-quality accounting standards and improve the mechanism of accounting information disclosure, but also, in particular, Continuously improve the ability of CPA, as the last valve of accounting information quality assurance, to identify false accounting information. In fact, through the analysis of many "fraud cases of listed companies", it is not difficult to find that all of these can be exposed by analytical review of this audit technology. It can be seen that analytical review procedures play an important role in audit techniques and methods. Analytical review runs through the whole process of audit and is a whole-process method to judge the quality of accounting information. The rational application of analytical review procedure can help CPA to work out a set of economical and effective audit scheme between quality and cost, in order to plan audit work and guide the allocation of audit resources, so that audit work is both efficient and effective. The implementation of analytical review procedure is the full embodiment of the rational use of professional judgment by certified public accountants in the audit, which is consistent with the audit objectives of modern accounting statements. The audit goal of accounting statements requires certified public accountants to express audit opinions on the legality and fairness of the accounting statements of audited units. The audit opinion of a certified public accountant shall reasonably ensure that the user of the accounting statements determines the reliability of the audited financial statements, rather than providing 100 per cent assurance, and that the certified public accountant only needs to pay full attention to all material aspects. That is to say, it has fulfilled the requirements of the practice guidelines. This provides a theoretical basis for certified public accountants to use analytical review procedures. At the same time, the modern audit adopts the sampling audit method, only carries out the limited audit to a part of the audited object. In the sampling audit, a series of processes, such as defining the population of the audited object, determining the sample and reasonable sample size of the audit procedure, analyzing the sample error, evaluating the sample results, reasonably inferred the characteristics of the population, and so on, all need to be analyzed and judged. Make the application of analytical review necessary. Therefore, the application of analytical review procedure is of great significance to the improvement of practice quality and efficiency. Certified public accountants implement analytical procedures to help identify anomalies, items, balances, ratios and trends that affect the financial statements, as well as failure to do so in detailed testing
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.1
本文编号：2479969
[Abstract]:In recent years, the fraud scandal of listed companies emerges one after another with the emergence of the stock market, which greatly hinders the development of China's securities market and economy. For many listed companies false accounting information fraud, the theoretical circle in order to obtain theoretical support, we should also think that in the face of all kinds of accounting statement fraud, technical support is equally important. It is a systematic project to control financial accounting fraud. We should not only establish high-quality accounting standards and improve the mechanism of accounting information disclosure, but also, in particular, Continuously improve the ability of CPA, as the last valve of accounting information quality assurance, to identify false accounting information. In fact, through the analysis of many "fraud cases of listed companies", it is not difficult to find that all of these can be exposed by analytical review of this audit technology. It can be seen that analytical review procedures play an important role in audit techniques and methods. Analytical review runs through the whole process of audit and is a whole-process method to judge the quality of accounting information. The rational application of analytical review procedure can help CPA to work out a set of economical and effective audit scheme between quality and cost, in order to plan audit work and guide the allocation of audit resources, so that audit work is both efficient and effective. The implementation of analytical review procedure is the full embodiment of the rational use of professional judgment by certified public accountants in the audit, which is consistent with the audit objectives of modern accounting statements. The audit goal of accounting statements requires certified public accountants to express audit opinions on the legality and fairness of the accounting statements of audited units. The audit opinion of a certified public accountant shall reasonably ensure that the user of the accounting statements determines the reliability of the audited financial statements, rather than providing 100 per cent assurance, and that the certified public accountant only needs to pay full attention to all material aspects. That is to say, it has fulfilled the requirements of the practice guidelines. This provides a theoretical basis for certified public accountants to use analytical review procedures. At the same time, the modern audit adopts the sampling audit method, only carries out the limited audit to a part of the audited object. In the sampling audit, a series of processes, such as defining the population of the audited object, determining the sample and reasonable sample size of the audit procedure, analyzing the sample error, evaluating the sample results, reasonably inferred the characteristics of the population, and so on, all need to be analyzed and judged. Make the application of analytical review necessary. Therefore, the application of analytical review procedure is of great significance to the improvement of practice quality and efficiency. Certified public accountants implement analytical procedures to help identify anomalies, items, balances, ratios and trends that affect the financial statements, as well as failure to do so in detailed testing
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.1
【共引文献】
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