财务报表审计中对舞弊的关注
发布时间：2018-08-13 09:14
【摘要】： 舞弊一直是注册会计师职业界、内部审计职业界和法律界等共同关心的问题。随着经济的发展，舞弊现象呈愈演愈烈的趋势，进入本世纪以来，国外就发生了多起震惊世界的舞弊大案。而同时在我国，上市公司财务欺诈也一直不断，“诚信危机”面临着严峻的考验。 舞弊事件的发生对各方面产生了巨大的影响，此种情况下，舞弊审计的作用显得越发突出，与此同时，舞弊审计的职业界——注册会计师也面临着严峻的考验。安然事件导致了国际五大会计公司之一安达信的倒闭，而银广厦事件则导致了中天勤会计师事务所的解体。通过一系列审计程序却未能发现企业报表中所存在的问题，审计失败案屡屡上演。这些事件最为严重的后果是使会计信息使用者对独立审计产生了质疑，影响到注册会计师职业的生存发展。为了重新整顿证券市场秩序，恢复投资者的信心，必须对舞弊展开行动以查处并减少舞弊。因此对舞弊审计相关问题的研究也已到了刻不容缓的地步。 针对上述问题，本文选取了财务报表审计中对舞弊的关注这一课题，力图通过对企业财务报表舞弊警告信号和手段进行分析的基础上，提出应对舞弊的几点措施。 本文共分为六部分： 第一部分绪论，主要论述了本文的选题意义，国内外研究现状和研究方法。 第二部分为舞弊的基本理论。首先介绍了舞弊的含义及分类，，并介绍了几种比较流行的舞弊动因理论。 第三部分介绍财务报表审计中对舞弊风险信号的关注。主要从内外环境信号两个方面进行分析。内部信号主要有生产销售方面、会计政策方面和内部控制方面的信号；外部信号主要有行业及竞争环境方面和商业经营环境方面的信号。 第四部分为财务报表审计中对舞弊手段的关注。选择几种具有代表性的舞弊手段进行介绍，如收入确认方面、会计核算方面等。同时介绍了几种比较新的财务报表舞弊手段：高派现、管理层收购和战略投资者。 第五部分分析了财务报表审计中应对舞弊的主要措施。提出深入了解客户的业务经营状况、设计和实施适当的审计程序、保持职业怀疑态度以及实地调查和利用专家工作。 第六部分提出了加强财务报表舞弊审计的几点思考。从多个角度进行考虑。
[Abstract]:Fraud has always been a common concern of CPA profession, internal audit profession and legal profession. With the development of economy, fraud is becoming more and more serious. Since the beginning of this century, many cases of fraud have occurred in foreign countries that shocked the world. At the same time, in our country, listed companies financial fraud has been constantly, "integrity crisis" is facing a severe test. The occurrence of fraud has a great impact on all aspects. In this case, the role of fraud audit is more and more prominent. At the same time, the profession of fraud audit-CPA is also facing a severe test. Enron led to the collapse of Andersen, one of the top five international accounting firms, and the collapse of Zhongtian's accounting firm. However, through a series of audit procedures, the problems existing in the enterprise report form can not be found, and the audit failure cases often occur. The most serious consequence of these events is that the accounting information users question the independent audit and affect the survival and development of the CPA profession. In order to reorganize the stock market and restore investor confidence, fraud must be dealt with and reduced. Therefore, the study of fraud audit related problems has reached the point of urgency. In view of the above problems, this paper selects the issue of paying attention to fraud in the audit of financial statements, and tries to put forward some measures to deal with fraud on the basis of analyzing the warning signals and means of fraud in financial statements of enterprises. This paper is divided into six parts: the first part is the introduction, mainly discusses the significance of this topic, domestic and foreign research status and research methods. The second part is the basic theory of fraud. Firstly, the meaning and classification of fraud are introduced, and several popular theories of fraud motivation are introduced. The third part introduces the concern of fraud risk signal in the audit of financial statements. Mainly from the inside and outside environment signal two aspects carries on the analysis. Internal signals mainly include production and sales, accounting policies and internal control, while external signals mainly include industry and competitive environment and business environment. The fourth part is the concern of fraud in the audit of financial statements. Select several representative fraud methods to introduce, such as revenue recognition, accounting and so on. At the same time, several new financial statement fraud methods are introduced: high cash payment, management buyout and strategic investors. The fifth part analyzes the main measures to deal with fraud in the audit of financial statements. Propose to understand the business situation of customers, design and implement appropriate audit procedures, maintain professional skepticism and field investigation and use of expert work. The sixth part puts forward some thoughts on strengthening the fraud audit of financial statements. Consider from multiple angles.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6
本文编号：2180537
[Abstract]:Fraud has always been a common concern of CPA profession, internal audit profession and legal profession. With the development of economy, fraud is becoming more and more serious. Since the beginning of this century, many cases of fraud have occurred in foreign countries that shocked the world. At the same time, in our country, listed companies financial fraud has been constantly, "integrity crisis" is facing a severe test. The occurrence of fraud has a great impact on all aspects. In this case, the role of fraud audit is more and more prominent. At the same time, the profession of fraud audit-CPA is also facing a severe test. Enron led to the collapse of Andersen, one of the top five international accounting firms, and the collapse of Zhongtian's accounting firm. However, through a series of audit procedures, the problems existing in the enterprise report form can not be found, and the audit failure cases often occur. The most serious consequence of these events is that the accounting information users question the independent audit and affect the survival and development of the CPA profession. In order to reorganize the stock market and restore investor confidence, fraud must be dealt with and reduced. Therefore, the study of fraud audit related problems has reached the point of urgency. In view of the above problems, this paper selects the issue of paying attention to fraud in the audit of financial statements, and tries to put forward some measures to deal with fraud on the basis of analyzing the warning signals and means of fraud in financial statements of enterprises. This paper is divided into six parts: the first part is the introduction, mainly discusses the significance of this topic, domestic and foreign research status and research methods. The second part is the basic theory of fraud. Firstly, the meaning and classification of fraud are introduced, and several popular theories of fraud motivation are introduced. The third part introduces the concern of fraud risk signal in the audit of financial statements. Mainly from the inside and outside environment signal two aspects carries on the analysis. Internal signals mainly include production and sales, accounting policies and internal control, while external signals mainly include industry and competitive environment and business environment. The fourth part is the concern of fraud in the audit of financial statements. Select several representative fraud methods to introduce, such as revenue recognition, accounting and so on. At the same time, several new financial statement fraud methods are introduced: high cash payment, management buyout and strategic investors. The fifth part analyzes the main measures to deal with fraud in the audit of financial statements. Propose to understand the business situation of customers, design and implement appropriate audit procedures, maintain professional skepticism and field investigation and use of expert work. The sixth part puts forward some thoughts on strengthening the fraud audit of financial statements. Consider from multiple angles.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6
【引证文献】
相关期刊论文 前1条
1 周雅琳;李丽娜;;财务报表舞弊审计探析——基于现代风险导向审计模式[J];时代金融;2011年12期
相关硕士学位论文 前4条
1 王茜;公司财务报表粉饰手段与审计策略[D];西南大学;2010年
2 翟丽芳;上市公司财务报表舞弊及其审计对策研究[D];山西财经大学;2012年
3 刘仁瑞;心理学在上市公司报表审计中的应用[D];黑龙江八一农垦大学;2013年
4 曹琳;财务报表舞弊及其审计分析[D];吉林财经大学;2013年
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