雅百特公司财务舞弊审计失败案例分析

发布时间：2020-07-27 23:04

【摘要】：With the deepening of the "Belt and Road" initiative,as well as Huawei and other large enterprises "go out" role model,the domestic enterprises have gone out of the domestic,involved in overseas,to win the international market,in order to earn greater economic benefits,but,full of uncertainty,complex international economic and political environment,It also makes CPA face the audit risk to improve significantly when facing the audit business of foreign-related enterprises.In the case of Accor's financial fraud audit,the company,with the help of cross-border business,through fictitious overseas projects,building materials exports,domestic building materials trade business for covert fraud,and fraud chain integrity,so from the perspective of audit risk control to study is quite novel,audit risk points are also more.There are six chapters in this paper: The first chapter introduces the research background and significance of this paper,the research contents and methods,the research summary at home and abroad and the innovation point of this paper;the second chapter audit related theory explains the relevant theories on which this paper is based,including the overview of audit risk and the theoretical basis The third chapter of the company's financial fraud audit failure case overview of Ya Baxter Company,Zhongcheng accounting firm to carry out a brief introduction,the process of audit failure of Zhongli accounting firm,and introduced the China Securities Regulatory Commission on the punishment of Ya BaxterThe fourth chapter of the company's financial fraud audit failure case analysis from the heavy error report risk and check the risk of the evaluation of the assessment;The fifth chapter of the company's financial fraud audit failure of the case countermeasures respectively elaborated in the audit for the risk of material misstatement and check the risk of the countermeasures;The sixth chapter is the research conclusion.Through the analysis of the cases of the failure of the financial fraud audit of the company,this paper summarizes the following conclusions from two aspects: the risk of heavy errors and the risk of inspection.In the Accor audit case,the audit of the internal control of the enterprise should be strengthened in view of the risk of material misstatement,and the risk of related transactions should be carefully evaluated,Take full account of the reliability of financial performance measurement indicators.In view of audit risk,we should improve the risk awareness of CPA in order to implement the concept of risk-oriented,and use the extensibility audit procedure and computer-aided auditing technology to improve the professional quality of CPA in order to make rational use of the analysis procedure.To sum up,in view of the audit risks arising from the Accor case,to carry out in-depth analysis and research,to learn lessons,through the disposition of the enterprises and personnel involved,to arouse the CPA's attention to audit risk and vigilance,to promote CPA in the face of similar enterprises in the foreign business financial fraud problem,more cautious,In order to reduce the mistakes,through the CPA to enhance the risk awareness,and then promote the improvement of the overall quality of domestic audit work,help to improve the competitiveness of domestic firms in the face of foreign-related business,but also to maintain a normal market order will be of great benefit.Correspondingly,the practice case also promotes the development of the theory,the case is enough to arouse a new thinking on the audit risk theory.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2019
【分类号】：F239.4;F406.7;F426;F832.51
【图文】：

图 1 论文框架结构1.2.2 研究方法规范研究与实证研究之结合系本文的研究方法。文献研究法。通过对既有的研究结果进行搜集与整理，在前人基础之上，广泛的阅读和整理涉及财务造假方式与现代审计风险模型的文献资料，对雅百特公司财舞弊手段、审计风险的分析以及针对重大错报风险和检查风险的防范研究，为本文的研究提供相关的理论基础。案例分析法。本文通过对雅百特财务舞弊一案进行分析研究，对众华会计师事务所在审计过程中出现的问题进行复盘，对案例中的审计风险评估进行分析，得到审计中针对重大错报和检查风险的启示。1.3 国内外研究综述1.3.1 关于财务舞弊的手段Beasley（1999）认为，虚假确认收入、提前确认收入和虚增资产系上市公

3.2 众华会计师事务所简介众华会计师事务所于 2013 在嘉定区市场监管局注册登记。法定代表人是孙公司主要经营范围包括为企业出具审计报告，验证资本等。作为雅百特的审位，众华会计师事务所本次被证监会点名批评，并涉嫌发布含有虚假内容的文件。在雅百特的舞弊事件中，众华会计师事务所显然没有履行好审计职责，发现雅百特的财务舞弊问题。图 2 和图 3 是众华会计师事务所为雅百特公司的 2015 年和 2016 年的审计意见。

在雅百特的舞弊事件中，众华会计师事务所显然没有履行好审计职责没有发现雅百特的财务舞弊问题。图 2 和图 3 是众华会计师事务所为雅百特公出具的 2015 年和 2016 年的审计意见。图 2 雅百特 2015 年审计意见

【参考文献】

相关期刊论文 前2条

1 于刚;夏林;;上市公司财务舞弊案例分析——以“紫鑫药业”为例[J];财会研究;2015年10期

2 李莫愁;周红;夏立军;;风险导向的审计准则是否提高了注册会计师的风险敏感性?[J];财经研究;2015年09期

相关硕士学位论文 前6条

1 李荟荟;上市公司关联方交易舞弊审计案例研究[D];山东工商学院;2017年

2 崔春;现代风险导向审计在识别财务舞弊中的应用研究[D];安徽财经大学;2017年

3 阮泳超;基于财务报表舞弊的阿尔法套利策略可行性研究[D];浙江大学;2016年

4 张微;现代风险导向审计在财务舞弊审计中的应用[D];云南大学;2015年

5 邢彤;上市公司财务舞弊及审计治理研究[D];辽宁师范大学;2015年

6 王继美;上市公司财务报表舞弊特征的识别研究[D];山东农业大学;2014年

本文编号：2772510