中国上市公司管理舞弊审计方法研究

发布时间：2018-04-28 03:15

本文选题：管理舞弊 + 舞弊审计　；参考：《哈尔滨工业大学》2008年硕士论文

【摘要】： 近几年,伴随着经济的快速发展与资本市场在有效性、市场法规等方面的逐步完善,广大投资者对上市公司披露的财务信息质量提出了更高要求。这些要求加重了上市公司的压力,加大了上市公司管理舞弊发生的可能性。而管理舞弊的发生不仅会使公众对注册会计师行业失去信心,影响其声誉甚至是生存,还会影响我国资本市场的正常运行,导致资本市场秩序面临严重威胁。因此,如何有效地进行管理舞弊审计是现代审计行业应该着重探讨的问题。通过对众多管理舞弊审计失败案例进行分析后认为,导致管理舞弊审计失败的其中一个重要原因是管理舞弊审计方法的不完善。因此,笔者主要从管理舞弊审计方法的角度研究如何更好地进行管理舞弊审计。论文首先对国内外文献及研究成果进行了阐述及分析评述;其次根据我国新施行的注册会计师审计准则对管理舞弊及管理舞弊审计进行了界定,介绍了管理舞弊相关理论,并对审计过程中经常使用的审计方法进行了简单介绍;然后以我国2004年至2007年因发生管理舞弊行为受到中国证监会处罚的52家上市公司为背景,对我国管理舞弊的动机、主要形式、审计方法现状及在具体实施过程中存在的问题进行了详细分析;最后,针对现行舞弊审计方法存在的问题,从评价上市公司舞弊环境与可能性、舞弊审计实施过程及延伸程序三个方面提出了改进管理舞弊审计方法的构想,并结合闽越花雕案例说明改进后的管理舞弊审计方法的有效性。
[Abstract]:In recent years, with the rapid development of economy and the gradual improvement of the capital market in the aspects of efficiency, market regulations and so on, the majority of investors have put forward higher requirements on the quality of financial information disclosed by listed companies. These requirements increase the pressure of listed companies and increase the possibility of management fraud in listed companies. The occurrence of management fraud will not only make the public lose confidence in the CPA industry, affect its reputation and even its survival, but also affect the normal operation of the capital market in China, resulting in a serious threat to the order of the capital market. Therefore, how to carry on the management fraud audit effectively is the question which the modern audit profession should discuss emphatically. Through the analysis of many cases of management fraud audit failure, it is concluded that one of the important reasons leading to the failure of management fraud audit is the imperfection of management fraud audit method. Therefore, the author mainly studies how to conduct management fraud audit from the point of view of management fraud audit method. Firstly, the paper expatiates and analyzes the domestic and foreign literature and research results, then defines the management fraud and management fraud audit according to the new auditing standards of certified public accountants in China, and introduces the relevant theories of management fraud. It also introduces the audit methods often used in the audit process, and then takes 52 listed companies that were punished by CSRC for their management fraud from 2004 to 2007 as the background, to the motive of management fraud in our country. The main forms, the current situation of audit methods and the problems existing in the process of implementation are analyzed in detail. Finally, according to the problems existing in the current methods of fraud audit, the author evaluates the environment and possibility of fraud in listed companies. This paper puts forward the idea of improving the management fraud audit method from three aspects: the implementation process of fraud audit and the extended procedure, and illustrates the effectiveness of the improved management fraud audit method with the case of Min Yue Hua Diao.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.43

【引证文献】