基于风险导向审计模式的管理层舞弊揭示研究

发布时间：2018-03-16 21:33

本文选题：风险导向审计　切入点：管理层舞弊　出处：《河北工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年国内外发生一系列的上市公司重大舞弊案，如美国的安然、世通、我国的绿大地、万福生科等，且国际5大会计师事务所之一的“安达信”和我国的“中磊”会计师事务所也因舞弊审计失败而倒闭，上述事件的共同特征是管理层舞弊，相比于员工舞弊、会计差错，管理层舞弊一般都凌驾于内部控制之上，其舞弊手段比较隐蔽，属于系统性做假，其造成的后果更为严重；同时审计师由于审计策略的缺陷和自身的经验不足，未能有效的揭示出管理层舞弊，导致公众和投资者失去对注册会计师的信任。基于上述原因，审计界认为传统审计模式由于自身的特征和缺陷已经不能适应现代审计的要求，需要重新建立一种有效揭示管理舞弊的审计模式。在这种背景下，现代风险导向审计在国外大型会计师事务所不断实践下产生了。现代风险导向审计最早是由毕马威会计师事务所提出并应用的，其他大会计师事务所普华永道、德勤、安永随后也在风险导向审计的理论框架下开发出各自特色审计方法，其应用日趋成熟。随着全球一体化，我国的审计准则也在和国际接轨，并于2006年颁布了新的审计准则，新审计准则全面引入了风险导向审计理念，并在企业报表审计中推广使用，但国内对于针对我国目前的法律经济环境和企业特点如何运用现代风险导向审计有效揭示我国管理层舞弊的研究较少。本文正是在各种理论和实务研究的基础上，就注册会计师在现代风险导向审计思想指导下，，如何有效揭示企业的重大管理舞弊进行探讨。本文由六章组成。第一章介绍研究的背景、国内外研究现状、研究目的和意义、研究思路、内容和方法；第二章对管理层舞弊的动因、管理舞弊手段进行了分析研究；第三章介绍了审计模式的演变，并通过比较制度基础审计和传统风险导向审计缺陷，分析现代风险导向审计在揭露管理层舞弊上的优势；第四章介绍了风险导向审计模式揭示管理舞弊策略；第五章通过结合上市公司万福生科案例分析，介绍如何在风险导向审计模式下展开管理层舞弊审计；第六章对本文的研究结论做出总结。
[Abstract]:In recent years, a series of major fraud cases of listed companies have occurred at home and abroad, such as Enron of the United States, WorldCom, Green Land of our country, Wan Fusheng Branch, and so on. Besides, Andersen, one of the top five international accounting firms, and Zhonglei, one of our country's accounting firms, have also closed down because of the failure of fraud and auditing. The common characteristics of the above incidents are management fraud, accounting errors, as compared with employee fraud. Generally speaking, management fraud is superior to internal control, and its fraud means are more concealed and belong to systematic fraud, which results in more serious consequences. At the same time, due to the defects of audit strategy and the lack of experience, the auditors, The failure to reveal management fraud effectively causes the public and investors to lose their trust in CPA. For the above reasons, the audit profession thinks that the traditional audit mode can not adapt to the requirements of modern audit because of its own characteristics and defects. There is a need to re-establish an audit model that effectively reveals management fraud. The modern risk-based audit has come into being under the continuous practice of large foreign accounting firms. The modern risk-based audit was first put forward and applied by KPMG, and other major accounting firms, PricewaterhouseCoopers, Deloitte and Touche, Ernst & Young also developed their own special auditing methods under the theoretical framework of risk-based audit. With the global integration, the auditing standards of our country are also in line with the international standards, and in 2006, the new auditing standards were promulgated. The new auditing standards have introduced the idea of risk-oriented audit in an all-round way, and have been widely used in the audit of enterprise statements. However, there are few researches on how to use modern risk-oriented audit to reveal management fraud effectively in view of the current legal and economic environment and enterprise characteristics in China. This paper is based on various theoretical and practical studies. Under the guidance of modern risk-based audit, how to effectively reveal the major management fraud of enterprises is discussed. This paper is composed of six chapters. The first chapter introduces the background of the research, the research status at home and abroad, the purpose and significance of the research, the research ideas, contents and methods, the second chapter analyzes the causes of management fraud, management fraud means. The third chapter introduces the evolution of audit mode, and analyzes the advantages of modern risk-oriented audit in exposing management fraud by comparing the defects of system based audit and traditional risk-oriented audit. Chapter 4th introduces the risk-oriented audit mode to reveal the management fraud strategy, 5th chapter through the listed company Wanxiang section case analysis, introduces how to carry out management fraud audit under the risk-oriented audit mode; Chapter 6th summarizes the conclusions of this paper.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.4;F272.3

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