管理舞弊识别及其审计研究
发布时间：2019-06-26 18:47
【摘要】： 20世纪末以来,国内外相继发生了一系列的舞弊丑闻,随着国内外几大著名公司财务舞弊丑闻的接连曝光及通过对这些舞弊丑闻背后深层次原因的分析与研究后可以发现,大多数舞弊丑闻背后的始作俑者是公司管理当局,所以对公司管理舞弊的识别与揭露引起了社会及学术界的广泛关注。本文在借鉴国内外相关文献与研究成果的基础上,采用规范研究与实证研究相结合的方法对管理舞弊的识别及其审计问题作了较为系统的分析研究。 本文的基本研究思路是:从管理舞弊的识别出发,分别从定量与定性两方面进行剖析,试图找出管理舞弊在财务与非财务方面的特定特征与一般规律,以提高注册会计师识别管理舞弊的技能。然后为了使管理舞弊识别能在相应的模式中得到较好的贯彻和应用,提出了管理舞弊审计模式的选择问题,在对目前管理舞弊审计两种模式阐述与比较的前提下,提出了需要选择和构建一种以有效揭露管理舞弊为审计目标的审计模式即管理舞弊导向审计模式,并建立了管理舞弊审计策略。最后,本文分析了管理舞弊审计中的核心问题——管理舞弊审计风险,试图通过修正现行审计风险模型的基础上,对管理舞弊审计风险进行测度,以期做一些有益的探索,在此基础上提出管理舞弊审计风险的控制建议。 论文由三个部分五章组成: 第一部分即第一章导论。主要介绍了论文的研究背景、意义以及研究的框架与方法,并对国内外关于管理舞弊的研究文献进行了简单论述,为后文讨论管理舞弊的识别与审计问题奠定基础。 第二部分包括第二和第三章即对管理舞弊识别的讨论。第二、三章分别从定量、定性两个角度对管理舞弊的识别作了分析。定量分析主要采用实证研究的方法对中国资本市场上发生管理舞弊的公司,通过搜集其相关数据信息进行实证检验,以寻找发生管理舞弊公司的一些典型特征。定性分析则根据舞弊动因理论的三大要素即压力、机会、借口进行分析,当三大要素都具备时,管理舞弊极有可能发生。管理层的经济利益压力、公司行业竞争的压力、公司外部融资的压力构成了管理舞弊的动机因素,公司治理系统的缺陷、企业会计准则的缺陷、外部监管方面的缺陷则为管理舞弊提供了机会,在存在动机或者压力的情况下,管理层往往有机会主义倾向。借口是管理舞弊自我合理化的要求,通过借口的掩饰管理层进行舞弊也就变的心安理得。红旗标志是识别管理舞弊的有效途径之一,但在管理舞弊红旗标志存在“稀释效应”的情况下,对管理舞弊红旗标志按权重的大小进行重要性排序形成科学和便捷识别管理舞弊的标志,也能极大地提高注册会计师识别管理舞弊的技能。 第三部分包括第四和第五章即对管理舞弊审计的讨论。第四章讨论的是管理舞弊的审计模式及其策略问题,也是本文的重点所在。管理舞弊审计不同于一般的舞弊审计,由于舞弊主体的特殊性,一般的审计模式程序由于缺乏对管理舞弊的足够重视,而未能有效揭示管理舞弊,因而需要建立一种以揭示管理舞弊为目标的新的审计模式。国内有学者提出的公司治理导向审计存在没有把揭露管理舞弊直接作为其审计目标,对管理舞弊的揭露作用有限以及可能忽视企业经营风险对管理舞弊风险形成的重大影响等局限,因而,不能作为较有效的管理舞弊审计模式。此时,确立以重点识别和判断管理舞弊风险为审计工作的切入点,寻找识别客户是否存在表明管理舞弊的红旗标志,对管理当局的诚实与否作出合理地评价,然后在充分考虑管理当局的诚实性和内部控制的有效性的基础上,评价管理舞弊对财务报表的影响程度,开展以查找管理舞弊为核心的风险导向审计模式就显得尤为必要。正是基于此,本文确立了管理舞弊导向审计模式,认为其是目前揭露管理舞弊的最佳模式,并建立了管理舞弊的审计策略。第五章针对管理舞弊导向审计模式下管理舞弊可能形成的审计风险,提出了管理舞弊审计风险的测度与控制问题。近年来,管理舞弊已经日益成为审计的高危领域,为了避免审计失败以及造成注册会计师审计责任的不合理扩大,所以有必要对管理舞弊审计风险进行测度,并在此基础上予以适当控制。 本文的主要贡献与不足: 一、论文的主要贡献表现在: (1)分别从定量与定性两个角度,对管理舞弊识别问题进行了研究,建立了我国识别管理舞弊的模型,克服了当前管理舞弊识别的片面性。针对国内对管理舞弊问题的研究往往倾向于规范性研究的现实,论文希望通过搜集中国证券市场发生管理舞弊公司的相关数据以实证分析的方法对管理舞弊的识别进行研究,建立我国的管理舞弊识别模型,以找出管理舞弊在财务以及非财务上的一些典型特征。然后结合管理舞弊的定性分析,总结出发生管理舞弊的特定特征与一般规律,以增强注册会计师对管理舞弊的识别技能。 (2)建立了管理舞弊导向审计模式下的审计策略,大大提高了注册会计师审计管理舞弊的功效。论文在比较分析当前两种管理舞弊审计模式的基础上,认为管理舞弊导向审计模式是注册会计师加强对管理舞弊识别并承担起管理舞弊审计责任的有效途径,而审计策略的建立则能极大地提高了注册会计师审计管理舞弊的功效。 (3)对管理舞弊审计风险做了相应的界定,并且建立了管理舞弊审计风险测度模型。管理舞弊审计风险是管理舞弊审计中的一个核心问题,论文通过结合审计风险的概念对管理舞弊审计风险进行界定。另外,管理舞弊审计风险是很难予以量化研究的,它涉及的因素众多,正如对审计风险的研究一样,很难通过一个确切的数量水平来判断这种风险的大小,但却可以根据审计风险模型对之进行评估。基于此考虑,论文在修正现有审计风险模型的基础上对管理舞弊审计风险进行了测度。 二、不足之处有: (1)管理舞弊识别模型的建立虽然一定程度上能提高注册会计师的识别技能,但样本以及变量选取上的不完善可能导致模型判别力的减弱,受此影响,模型的应用可能会受到较大限制。 (2)管理舞弊是一个复杂问题,涉及因素较多,本文未能从一个全面而系统的角度对之进行研究。虽然本文从定量、定性两个角度对管理舞弊识别问题进行了研究,通过两者的结合可以较大程度地总结出发生管理舞弊的特定特征与一般规律,看似全面,但很可能割裂了两种规律之间的相互联系,造成认识上的不准确性。 (3)本文对管理舞弊审计风险的测度是通过修正现有审计风险模型的基础上对之进行评估的,该评估模型是否正确恰当也有待于进一步研究。
[Abstract]:Since the end of the 20th century, a series of fraud scandals have taken place at home and abroad, and with the successive exposure of several major financial fraud scandals at home and abroad and through the analysis and research on the deep-seated reasons behind these fraud scandals, The reason behind most of the fraud scandals is the company's management, so the identification and disclosure of the company's management fraud have aroused the widespread concern of the society and the academic circles. Based on the domestic and foreign literature and research results, this paper makes a systematic analysis and research on the identification of management fraud and its audit problems by means of the combination of normative research and empirical research. The basic research idea of this paper is to analyze the specific characteristics and general rules of the management fraud in the financial and non-financial aspects from the perspective of the identification of the management fraud, and try to find out the specific characteristics and general rules of the management fraud in the financial and non-financial aspects, so as to improve the CPA's identification and management fraud. Then, in order to ensure that the management fraud identification can be implemented and applied in the corresponding mode, the selection of the management fraud audit mode is put forward, and the two modes of the current management fraud audit are set forth and compared At the same time, it is proposed to select and construct an audit mode to effectively expose the management fraud as the audit target, namely, to manage the fraud-oriented audit mode, and to establish a management fraud audit. In the end, this paper analyzes the core problem in the management of fraud auditing, manages the audit risk of the fraud, and tries to measure the risk of the management fraud audit by modifying the current audit risk model, so as to make some beneficial results. On the basis of this, the paper puts forward the control of the risk of management fraud audit. The paper is made up of three parts It is composed of five chapters: first This part is the introduction of the first chapter, mainly introduces the research background, meaning and the framework and method of the research, and makes a brief discussion of the research literature on the management of fraud at home and abroad, which will discuss the identification of the management fraud later. The second part includes the second and third chapters. That is, the discussion on the identification of management fraud. The second and the third chapter are from the quantitative and qualitative two angles, respectively. The paper makes an analysis on the identification of management fraud. The quantitative analysis mainly uses the method of empirical research to carry out an empirical test on the management of fraud in China's capital market, so as to find out the management of fraud. Some typical characteristics of the fraud company. The qualitative analysis is based on the three factors of the theory of the cause of fraud, namely the pressure, the opportunity and the excuse for analysis, and when the three elements are available, The management fraud is highly likely to occur. The pressure of the management's economic interests and the pressure of the company's industry competition, the pressure of the external financing of the company constitutes the motive factor of the management fraud, the defects of the corporate governance system, the defects of the enterprise accounting standards, and the defects in the external supervision there is an opportunity to manage the fraud and, in the presence of a motive or pressure, the tube The rational layer tends to have the tendency of opportunism. The excuse is to manage the requirements of the self-rationalization of the fraud, and to cover the management's entry through an excuse. The red flag mark is one of the effective ways to identify the management fraud, but in the case of the "dilution effect" of the red flag of the management fraud, the red flag of the management is ranked according to the weight of the weight to form the science and The sign of convenient identification and management of fraud can also greatly improve the registration. The third part includes the fourth part and the fourth part. The fifth chapter discusses the audit mode of management fraud. The policy problem is also the focus of this paper. The management fraud audit is different from the general fraud audit. Due to the particularity of the fraud main body, the general audit mode process fails to disclose the management fraud effectively because of the lack of enough attention to the management fraud, so it is necessary to set up one to reveal The new audit mode of management fraud is the target. The existence of the corporate governance-oriented audit by the domestic scholars has not directly used the disclosure management fraud as its audit target, the disclosure effect on the management fraud is limited, and the management fraud wind may be ignored by the enterprise's operational risk the great influence of the formation of the insurance is limited, so it is not possible to As an effective management fraud audit mode, in this case, it is established to identify and judge the risk of management fraud as the entry point of the audit, and find out whether the red flag indicating the management fraud exists in the customer is identified, and the management Evaluation of the extent of the impact of management fraud on the financial statements, on the basis of taking full account of the integrity of the management and the effectiveness of internal controls, on the basis of taking full account of the integrity of the management and the effectiveness of internal controls The risk-oriented audit model is especially necessary. It is based on this, this paper establishes the management fraud-oriented audit mode, which is the best mode to expose the management fraud at present. The fifth chapter puts forward the management of the audit risk that can be formed in the management of the fraud-oriented audit mode. In recent years, the management of fraud has become the high risk area of the audit. In order to avoid the failure of the audit and the unreasonable expansion of the audit responsibility of the CPA, it is necessary to measure the audit risk of the management fraud. degree, and on this basis it is adapted When controlled. The main tributes of this article The main contribution of the thesis is as follows: (1) The main contribution of the thesis is: (1) From the two aspects of quantitative and qualitative analysis, the problem of management fraud identification is studied, and our country's recognition is established. The model of management fraud has overcome the one-sidedness of the current management fraud identification. The research on the problem of management fraud in China tends to be the reality of the normative research. Research on the identification of fraud and establish a model of management fraud identification in China. In order to find out some typical characteristics of the management fraud in the financial and non-financial, and then combine the qualitative analysis of the management fraud, the specific characteristics of the management fraud are summarized. The general rule is to enhance the identification skill of the certified public accountant for the management of fraud. (2) The audit mode of management fraud is established. The paper, based on the comparison and analysis of the current two types of management fraud audit, is of the opinion that the management fraud-oriented audit model is a certified public accountant To strengthen the effective approach to the management of fraud identification and to assume the responsibility for the management of fraud and audit, and the audit policy The establishment of the company can greatly improve the audit and management of the certified public accountants. (3) The management of the fraud The audit risk is defined correspondingly, and the risk measure model of management fraud audit is established. The risk of management fraud audit is a core in the management of fraud audit The paper defines the risk of management fraud by combining the concept of audit risk. In addition, the risk of management fraud audit is difficult to quantify, and the factors involved are many, as in the study of audit risk, it is difficult to adopt a precise quantity level The size of this risk can be judged, but it can be evaluated according to the audit risk model. in that revision of the existing audit wind On the basis of the risk model, the risk of management fraud auditing is measured. Don't have the skills, but the samples and the variables are selected Imperfection may result in a weakening of the model discrimination force, which may be severely restricted by the application of the model. (2) Management Fraud is a complex problem, and more and more factors are involved. This paper has not been able to study it from a comprehensive and systematic perspective. Although the problem of management fraud identification is studied from the two aspects of quantitative and qualitative analysis, the occurrence of fraud can be summarized by the combination of the two. The specific characteristics of management fraud and one The rule, it seems to be comprehensive, but it is likely to break the relation between the two laws, resulting in the inaccuracy of the cognition. (3) The measure of the risk of management fraud audit is through the repair.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4
本文编号：2506398
[Abstract]:Since the end of the 20th century, a series of fraud scandals have taken place at home and abroad, and with the successive exposure of several major financial fraud scandals at home and abroad and through the analysis and research on the deep-seated reasons behind these fraud scandals, The reason behind most of the fraud scandals is the company's management, so the identification and disclosure of the company's management fraud have aroused the widespread concern of the society and the academic circles. Based on the domestic and foreign literature and research results, this paper makes a systematic analysis and research on the identification of management fraud and its audit problems by means of the combination of normative research and empirical research. The basic research idea of this paper is to analyze the specific characteristics and general rules of the management fraud in the financial and non-financial aspects from the perspective of the identification of the management fraud, and try to find out the specific characteristics and general rules of the management fraud in the financial and non-financial aspects, so as to improve the CPA's identification and management fraud. Then, in order to ensure that the management fraud identification can be implemented and applied in the corresponding mode, the selection of the management fraud audit mode is put forward, and the two modes of the current management fraud audit are set forth and compared At the same time, it is proposed to select and construct an audit mode to effectively expose the management fraud as the audit target, namely, to manage the fraud-oriented audit mode, and to establish a management fraud audit. In the end, this paper analyzes the core problem in the management of fraud auditing, manages the audit risk of the fraud, and tries to measure the risk of the management fraud audit by modifying the current audit risk model, so as to make some beneficial results. On the basis of this, the paper puts forward the control of the risk of management fraud audit. The paper is made up of three parts It is composed of five chapters: first This part is the introduction of the first chapter, mainly introduces the research background, meaning and the framework and method of the research, and makes a brief discussion of the research literature on the management of fraud at home and abroad, which will discuss the identification of the management fraud later. The second part includes the second and third chapters. That is, the discussion on the identification of management fraud. The second and the third chapter are from the quantitative and qualitative two angles, respectively. The paper makes an analysis on the identification of management fraud. The quantitative analysis mainly uses the method of empirical research to carry out an empirical test on the management of fraud in China's capital market, so as to find out the management of fraud. Some typical characteristics of the fraud company. The qualitative analysis is based on the three factors of the theory of the cause of fraud, namely the pressure, the opportunity and the excuse for analysis, and when the three elements are available, The management fraud is highly likely to occur. The pressure of the management's economic interests and the pressure of the company's industry competition, the pressure of the external financing of the company constitutes the motive factor of the management fraud, the defects of the corporate governance system, the defects of the enterprise accounting standards, and the defects in the external supervision there is an opportunity to manage the fraud and, in the presence of a motive or pressure, the tube The rational layer tends to have the tendency of opportunism. The excuse is to manage the requirements of the self-rationalization of the fraud, and to cover the management's entry through an excuse. The red flag mark is one of the effective ways to identify the management fraud, but in the case of the "dilution effect" of the red flag of the management fraud, the red flag of the management is ranked according to the weight of the weight to form the science and The sign of convenient identification and management of fraud can also greatly improve the registration. The third part includes the fourth part and the fourth part. The fifth chapter discusses the audit mode of management fraud. The policy problem is also the focus of this paper. The management fraud audit is different from the general fraud audit. Due to the particularity of the fraud main body, the general audit mode process fails to disclose the management fraud effectively because of the lack of enough attention to the management fraud, so it is necessary to set up one to reveal The new audit mode of management fraud is the target. The existence of the corporate governance-oriented audit by the domestic scholars has not directly used the disclosure management fraud as its audit target, the disclosure effect on the management fraud is limited, and the management fraud wind may be ignored by the enterprise's operational risk the great influence of the formation of the insurance is limited, so it is not possible to As an effective management fraud audit mode, in this case, it is established to identify and judge the risk of management fraud as the entry point of the audit, and find out whether the red flag indicating the management fraud exists in the customer is identified, and the management Evaluation of the extent of the impact of management fraud on the financial statements, on the basis of taking full account of the integrity of the management and the effectiveness of internal controls, on the basis of taking full account of the integrity of the management and the effectiveness of internal controls The risk-oriented audit model is especially necessary. It is based on this, this paper establishes the management fraud-oriented audit mode, which is the best mode to expose the management fraud at present. The fifth chapter puts forward the management of the audit risk that can be formed in the management of the fraud-oriented audit mode. In recent years, the management of fraud has become the high risk area of the audit. In order to avoid the failure of the audit and the unreasonable expansion of the audit responsibility of the CPA, it is necessary to measure the audit risk of the management fraud. degree, and on this basis it is adapted When controlled. The main tributes of this article The main contribution of the thesis is as follows: (1) The main contribution of the thesis is: (1) From the two aspects of quantitative and qualitative analysis, the problem of management fraud identification is studied, and our country's recognition is established. The model of management fraud has overcome the one-sidedness of the current management fraud identification. The research on the problem of management fraud in China tends to be the reality of the normative research. Research on the identification of fraud and establish a model of management fraud identification in China. In order to find out some typical characteristics of the management fraud in the financial and non-financial, and then combine the qualitative analysis of the management fraud, the specific characteristics of the management fraud are summarized. The general rule is to enhance the identification skill of the certified public accountant for the management of fraud. (2) The audit mode of management fraud is established. The paper, based on the comparison and analysis of the current two types of management fraud audit, is of the opinion that the management fraud-oriented audit model is a certified public accountant To strengthen the effective approach to the management of fraud identification and to assume the responsibility for the management of fraud and audit, and the audit policy The establishment of the company can greatly improve the audit and management of the certified public accountants. (3) The management of the fraud The audit risk is defined correspondingly, and the risk measure model of management fraud audit is established. The risk of management fraud audit is a core in the management of fraud audit The paper defines the risk of management fraud by combining the concept of audit risk. In addition, the risk of management fraud audit is difficult to quantify, and the factors involved are many, as in the study of audit risk, it is difficult to adopt a precise quantity level The size of this risk can be judged, but it can be evaluated according to the audit risk model. in that revision of the existing audit wind On the basis of the risk model, the risk of management fraud auditing is measured. Don't have the skills, but the samples and the variables are selected Imperfection may result in a weakening of the model discrimination force, which may be severely restricted by the application of the model. (2) Management Fraud is a complex problem, and more and more factors are involved. This paper has not been able to study it from a comprehensive and systematic perspective. Although the problem of management fraud identification is studied from the two aspects of quantitative and qualitative analysis, the occurrence of fraud can be summarized by the combination of the two. The specific characteristics of management fraud and one The rule, it seems to be comprehensive, but it is likely to break the relation between the two laws, resulting in the inaccuracy of the cognition. (3) The measure of the risk of management fraud audit is through the repair.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4
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