我国注册会计师审计失败问题研究

发布时间：2018-03-06 18:50

  本文选题：注册会计师　切入点：审计失败　出处：《云南大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的发展,人们对审计报告质量越来越重视,注册会计师行业也发挥着举足轻重的作用。作为“经济警察”的注册会计师本应起着相应的经济监督作用,但持续不断发生的审计失败事件使得注册会计师和会计师事务所在公众心中的信任度急剧下降。过去的几年,发生的绿大地、万福生科、科龙电器等审计失败案的揭露,受到来自中国注册会计师协会、中国证券监督管理委员会等政府部门的严厉惩罚。本文通过重点分析研究对典型案例公司财务报表审计失败发生的原因,并相应地提出了预防审计失败发生的对策,以减少审计失败发生的现象。本文首先讲述了审计失败问题研究的背景、意义,并对审计失败方面的文献综述进行了相应的分析。第二部分阐述了审计失败的理论基础,对相关概念进行界定,并且分析了审计失败与经营失败和审计风险的区别与联系。第三部分研究分析2006年至2016年间中国证券监督管理委员会针对33起审计失败事件做出的处罚决定,宏观上把握了我国注册会计师审计失败的现状、特点及原因,并概述了审计失败给注册会计师、会计师事务所、被审计单位及资本市场的不利影响。第四部分以大华会计师事务所对新大地财务报表审计失败为例,阐述了事件的发展过程,指明了被审计单位财务造假手段以及大华所注册会计师在审计过程中的过失,并分析了造成审计失败的多方因素。针对以上内容在文章第五部分提出相对应的对策进行防范,如提高审计独立性、完善公司治理结构、规范政府行为等。文章的最后一章列明了研究内容的结论,阐述了本文作者在研究审计失败问题过程中存有的局限性。
[Abstract]:With the development of market economy, people pay more and more attention to the quality of audit report, and CPA industry also plays an important role. As "economic police", CPA should play a corresponding role in economic supervision. However, the continuing audit failures have led to a sharp decline in the public trust of certified public accountants and accounting firms. In the past few years, there have been revelations of audit failures such as those of Green Earth, Wanfusheng Branch, Kelon Electric, etc. By the Chinese Institute of Certified Public Accountants, China Securities Regulatory Commission and other government departments of severe punishment. In order to reduce the phenomenon of audit failure, this paper first describes the background and significance of the research on audit failure. The second part expounds the theoretical basis of audit failure, and defines the relevant concepts. The third part analyzes the penalty decisions made by the China Securities Regulatory Commission from 2006 to 2016 on 33 audit failures. This paper grasps the present situation, characteristics and reasons of audit failure of certified public accountants in China macroscopically, and summarizes the audit failure to CPA, accounting firms, The adverse effects of the audited units and the capital market. Part 4th takes the failure of Dahua Accounting firm to audit the financial statements of New Land as an example to illustrate the development process of the incident. This paper points out the financial fraud means of the audited units and the mistakes of the certified public accountants in the audit process, and analyzes the various factors that cause the audit failure. In view of the above contents, the corresponding countermeasures are put forward in part 5th of the article. Such as improving audit independence, perfecting corporate governance structure, standardizing government behavior, etc. In the last chapter of this paper, the conclusions of the research are listed, and the limitations of the author in the process of studying audit failure are expounded.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4
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本文编号：1576053