上市公司管理舞弊及审计

发布时间：2018-04-18 17:07

本文选题：管理舞弊 + 舞弊审计　；参考：《北京交通大学》2007年硕士论文

【摘要】： 近几年,随着国内外几大著名公司财务舞弊丑闻的接连曝光,公司管理当局舞弊及其揭露引起了社会及学术界的广泛关注。本文在借鉴国外较为成熟的舞弊理论及相关研究成果的基础上,采用规范研究的方法对上市公司管理舞弊及舞弊审计相关重要问题作了较为系统的分析研究。文章第二章首先从管理舞弊行为及手段研究为切入点,分别对管理舞弊的动因理论、行为、手段及症结进行了分析,引出揭露管理舞弊的迫切性和必要性;第三章是管理舞弊审计责任研究,探讨审计发展各阶段的审计目标和责任,最终得出身为独立第三方为公司提供审计服务的注册会计师,有必要揭露管理舞弊,承担相应的审计责任;文章第四部分舞弊审计模式的选择,也是本文的重点所在。制度基础审计模式的致命内在缺陷导致其对管理层蓄意舞弊无能为力;而现代风险导向审计模式与我国实际情况存在差距,目前还很难将其应用到实际工作中。该章节就重新构造一种新的舞弊审计模式进行了一定的探索。通过对管理舞弊行为手段研究分析,笔者认为管理舞弊的症结在于公司治理结构的有效性。鉴于此,构建以公司治理系统为着眼点的审计模式--公司治理导向审计模式。该模式的基本理念为:以公司治理系统为着眼点,以公司治理系统分析,管理层行为分析和内部控制系统分析相结合,以揭露舞弊和对财务报表真实公允性发表审计意见为目标。文章最后还就公司治理导向审计模式的审计程序步骤进行了基本设计。
[Abstract]:In recent years, with the successive exposure of financial fraud scandals of several famous companies at home and abroad, corporate management fraud and its disclosure have attracted widespread attention of society and academia.Based on the mature theories of fraud and related research results abroad, this paper makes a systematic analysis and research on some important issues related to management fraud and fraud audit of listed companies by using the method of normative research.In the second chapter, the author analyzes the motivation theory, behavior, means and the crux of management fraud from the point of view of the research of management fraud behavior and means, and leads to the urgency and necessity of exposing management fraud.The third chapter is the management fraud audit responsibility research, discusses the audit goal and responsibility of each stage of audit development, and finally draws the conclusion that as an independent third party providing audit services to the company, it is necessary to expose management fraud.The fourth part of the article is the choice of fraud audit mode, which is also the focus of this paper.The fatal inherent defects of the system based audit mode lead to its impotence to the management intentionally fraud. However, there is a gap between the modern risk-oriented audit model and the actual situation in our country, so it is difficult to apply it to the practical work at present.This chapter reconstructs a kind of new fraud audit mode to carry on the certain exploration.By analyzing the means of management fraud, the author thinks that the crux of management fraud lies in the effectiveness of corporate governance structure.In view of this, we construct a corporate governance oriented audit model, which focuses on the corporate governance system.The basic ideas of this model are as follows: focusing on corporate governance system, combining corporate governance system analysis, management behavior analysis and internal control system analysis.The objective is to expose fraud and issue an audit opinion on the truthfulness and fairness of the financial statements.At the end of the paper, the basic design of the audit procedure of the corporate governance-oriented audit mode is given.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F279.2;F239.4

【相似文献】