本文關(guān)鍵詞： 審計(jì)失敗 審計(jì)合謀 防范對(duì)策　出處：《同濟(jì)大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國公司治理的深入,被披露的審計(jì)失敗案越來越多,帶給人們的震撼也越來越大,審計(jì)失敗給我國注冊(cè)會(huì)計(jì)師行業(yè)帶來了巨大的消極影響。在此背景下,對(duì)審計(jì)失敗進(jìn)行系統(tǒng)和全面的研究尤顯必要和迫切。什么是審計(jì)失敗?審計(jì)失敗的危害有哪些?導(dǎo)致審計(jì)失敗的內(nèi)外因有哪些?如何防范審計(jì)失敗?這是本文研究并試圖回答的問題。 本文在大量參考國內(nèi)外相關(guān)文獻(xiàn)資料的基礎(chǔ)上,比較系統(tǒng)地研究了審計(jì)失敗的概念、危害、內(nèi)外因以及如何防范審計(jì)失敗。其主體大致分為如下幾個(gè)部分: 1、對(duì)已有審計(jì)失敗定義進(jìn)行了分析,在此基礎(chǔ)上給出了本文關(guān)于審計(jì)失敗的概念,并對(duì)相關(guān)概念進(jìn)行了辨析,提出審計(jì)失敗對(duì)社會(huì)各方面的危害。 2、以對(duì)審計(jì)失敗案例的歷史回顧為切入點(diǎn),剖析“銀廣夏”案,并從成本—收益權(quán)衡和公司治理機(jī)制內(nèi)外兩個(gè)角度對(duì)該案進(jìn)行分析評(píng)價(jià)。 3、分析了審計(jì)失敗的內(nèi)因和外因。內(nèi)因即從注冊(cè)會(huì)計(jì)師和被審單位角度分析,并從經(jīng)濟(jì)學(xué)角度重點(diǎn)分析了審計(jì)合謀問題;外因即從不完善的市場(chǎng)環(huán)境和會(huì)計(jì)審計(jì)制度角度分析;補(bǔ)充了審計(jì)技術(shù)落后對(duì)審計(jì)失敗的影響。 4、針對(duì)前文分析,從內(nèi)因、外因、審計(jì)技術(shù)三方面提出防范對(duì)策。
[Abstract]:With the deepening of corporate governance in our country, more and more audit failure cases have been disclosed, which has brought more and more shock to people. The audit failure has brought great negative impact to the CPA industry in our country. It is necessary and urgent to study audit failure systematically and comprehensively. What is audit failure? What is the harm of audit failure? What are the internal and external causes of audit failure? How to prevent audit failure? This is the question that this paper studies and tries to answer. Based on a large number of references from domestic and foreign literature, this paper systematically studies the concept, harm, internal and external causes of audit failure and how to prevent audit failure. The main body of audit failure is divided into the following parts:. 1. The definition of audit failure is analyzed, and the concept of audit failure is given in this paper. The related concepts are analyzed, and the harm of audit failure to all aspects of society is put forward. 2. Taking the historical retrospect of audit failure cases as the starting point, this paper analyzes the case of "Yinguangxia", and analyzes and evaluates the case from the perspectives of cost-benefit tradeoff and internal and external corporate governance mechanism. (3) the internal and external causes of audit failure are analyzed from the angle of CPA and the audited unit, and the audit collusion is analyzed from the angle of economics, the external cause is the imperfect market environment and the accounting audit system. It also complements the influence of backward audit technology on audit failure. 4. In view of the above analysis, the paper puts forward the countermeasures from three aspects of internal cause, external cause and audit technology.
【學(xué)位授予單位】：同濟(jì)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.43

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 齊龍;注冊(cè)會(huì)計(jì)師審計(jì)失敗法律規(guī)制研究[D];東北財(cái)經(jīng)大學(xué);2006年

2 蘇哲;注冊(cè)會(huì)計(jì)師審計(jì)失敗探究[D];河北大學(xué);2008年

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本文編號(hào)：1520420