基于管理层舞弊的审计问题研究

发布时间：2018-03-09 04:37

本文选题：管理层舞弊　切入点：独立审计　出处：《北京林业大学》2007年硕士论文　论文类型：学位论文

【摘要】： 近代审计史表明,重大财务危机事件的发生,必然会对审计发展的进程产生影响。安然、帕马拉特等一系列重大舞弊案例不可避免的引发了资本市场的巨大恐慌、引起了社会公众的强烈不满,也危及到资本市场的健康发展。而在这些重大财务舞弊案中,都存在着严重的管理层舞弊问题,企业管理层有着不可推脱的责任。同时,知名会计师事务所因审计失败而倒闭的事例,使审计职业者清楚的看到自身面临的信用危机甚至生存危机。注册会计师是否应对财务报告中的管理层舞弊承担审计责任,无论理论界还是实务界争议都很大。所以,如何对管理层舞弊进行有效审计,不仅关系市场经济运行,而且关系会计师事务所的生存,管理层舞弊审计正日益成为市场经济中的重大审计主题和世界性难题。很多研究人员已经开展过财务舞弊影响因素方面的研究,也产出了不少成果。但是,不论理论界还是实务界对舞弊审计的研究并不多,而对管理层舞弊审计问题的研究更是少之又少。本文采用规范研究、案例分析和定性分析相结合等方法,以国内外管理层舞弊案例引出管理层舞弊审计存在的问题,并在前人研究的基础上,借鉴有关管理层舞弊的研究成果,针对审计理论的不足、现行审计模式审计管理层舞弊低效的现状,围绕管理层舞弊的危害性及其对审计的影响、管理层舞弊审计面临的困难及其复杂性展开研究,并从审计本身和审计的外部环境两方面出发提出改善管理层舞弊的审计问题的策略。研究的总目标在于解决如何提高注册会计师审计管理层舞弊低效的难题,以期能对我国审计实务的开展和理论研究的深入有些许帮助。
[Abstract]:Recent audit history shows that the occurrence of major financial crisis events will inevitably have an impact on the process of audit development. A series of major fraud cases, such as Enron and Permarat, inevitably triggered a huge panic in the capital market. It also endangers the healthy development of the capital market, but in these major financial fraud cases, there are serious management fraud, the enterprise management has the unavoidable responsibility. At the same time, in the case of a well-known accounting firm that failed in its audit, The audit profession can see clearly the credit crisis and even the survival crisis. Whether the CPA should bear the audit responsibility for the management fraud in the financial report is very controversial in the theoretical and practical circles. How to audit management fraud effectively is not only related to the operation of market economy, but also to the survival of accounting firms. Management fraud audit is increasingly becoming a major audit theme and a worldwide problem in the market economy. Many researchers have carried out research on the influencing factors of financial fraud, and have produced a lot of results. However, there are few studies on fraud audit in both theoretical and practical circles. But the management fraud audit research is even less. This paper adopts the methods of normative research, case analysis and qualitative analysis, and draws the problems of management fraud audit based on management fraud cases at home and abroad, and on the basis of previous studies, Referring to the research results of management fraud, aiming at the deficiency of audit theory, the current audit mode audit management fraud low efficiency, focusing on the harm of management fraud and its impact on audit, The difficulties and complexity of management fraud audit are studied. And from two aspects of audit itself and the external environment of audit, the paper puts forward the strategy to improve the audit problem of management fraud. The overall goal of the study is to solve the problem of how to improve the low efficiency of CPA audit management fraud. It is expected to be of some help to the development of audit practice and theoretical research in our country.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】