本文關(guān)鍵詞： 內(nèi)部審計 后續(xù)審計 審計委員會 信息系統(tǒng)審計模式　出處：《東北財經(jīng)大學》2005年碩士論文　論文類型：學位論文

【摘要】：近年來，國際國內(nèi)不斷爆出會計丑聞，從90年代的深圳原野到90年代末的瓊民源、鄭百文、紅光實業(yè)、東方鍋爐再到銀廣廈事件等等一系列的會計造價風靡一時，給決策投資者，亦給社會造成了莫大的損失，為保護投資者尤其是小投資者的利益，維護市場的“三公原則”，會計界企業(yè)商業(yè)界各界人士對此進行了研究、探討。治理會計造假行為、提高會計信息質(zhì)量已成為政府及會計界的重大研究課題。2002年4月份中國審計學會與光華管理學會聯(lián)合舉辦了“虛假財務報告審計與監(jiān)管”專題討論會，就這個課題進行了探討。內(nèi)容主要是：虛假財務報告的危害性，虛假財務報告的成因，防止虛假財務報告的對策。本人從這個角度出發(fā)寫了本文。 論文第一部分通過眾多實例指出了財務報告虛假所帶來的惡性影響，從而指出了解決這一問題的迫切性。哲學家黑格爾說過：“凡是存在的就是合理的。”佛語亦云：有因必有果，有果必有因，財務報告虛假自是有其存在的主客觀原因。論文第二部分從根本原因入手，闡述了這種現(xiàn)象存在的不可消除性；隨之從內(nèi)部(主要是企業(yè)自身的原因)、外部(主要是審計方面的原因)原因兩方面分析了財務報告虛假產(chǎn)生的緣由。論文第三部分主要是結(jié)合眾家之長針對第二部分的原因從審計方面提出解決財務報告虛假的對策。第三部分根據(jù)審計理論的幾個組成部分，分別從審計環(huán)境、審計類別、審計操作理論三方面提出了一系列的解決方法．審計環(huán)境上主要是從《注冊會計師法》，，加強風險導向?qū)徲嬂碚撨M程，建立企業(yè)審計委員會三方面加以闡述，以期在審計大的環(huán)境上對抑制財務報告虛假產(chǎn)生作用；審計類別理論上主要從審計的基本分類之內(nèi)部審計方面闡述；審計操作理論中主要論述了審計收費制度的改進，提出了信息系統(tǒng)審計模式。 論文的書寫主要是理論為主，從審計理論方面加以闡述解決財務報告虛假的對策。其中論文第三部分提出的信息系統(tǒng)審計模式是筆者結(jié)合自己的第一專業(yè)試圖從借助信息技術(shù)進行高精度的財務分析，從而為更精確的審計提供服務。
[Abstract]:In recent years, international and domestic accounting scandals have been constantly popping up. From Shenzhen Plains in 90s to Qiong Minyuan, Zheng Baiwen, Hongguang Industry, Dongfang Boiler to Yinguangxia incident, and so on, a series of accounting costs are all the rage for a while. In order to protect the interests of investors, especially small investors, and to safeguard the "three common principles" of the market, people from all walks of life in the accounting field, enterprises and businesses have studied this issue. How to deal with accounting fraud, Improving the quality of accounting information has become a major research topic for the government and accounting circles. In April 2002, the China Audit Society and Guanghua Institute of Management jointly organized a symposium on "auditing and Supervision of false Financial reports". This paper probes into this subject. The main contents are: the harmfulness of false financial report, the cause of false financial report, and the countermeasures to prevent false financial report. I have written this article from this angle. The first part of the thesis points out the malignant influence brought by false financial report through many examples, and points out the urgency of solving this problem. The philosopher Hegel once said: "what exists is reasonable." There must be reasons for the existence of false financial statements. The second part of the paper starts with the root causes, and expounds the existence of this phenomenon can not be eliminated; Then from the internal (mainly the enterprise's own reason, the external (mainly the audit aspect's reason) cause two aspects analysis the financial report false cause. The third part of the paper is mainly aimed at the second according to the strong points of the family. Part of the reasons from the audit aspects of the solution to the false financial statements. The third part according to the audit theory of several components, This paper puts forward a series of solutions from three aspects: audit environment, audit category and audit operation theory. The audit environment is mainly from "CPA Law" to strengthen the process of risk-based audit theory. The establishment of three aspects of the enterprise audit committee to be elaborated in order to control the financial statements false in the audit environment, the audit category is mainly from the internal audit of the basic classification of audit; The audit operation theory mainly discusses the improvement of audit charge system, and puts forward the information system audit mode. The writing of the thesis is mainly theoretical. In the third part of the paper, the information system audit model is proposed, which is the author tries to carry out high-precision financial analysis with the help of information technology in combination with his first major. To provide services for more accurate audits.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.4

【引證文獻】

相關(guān)期刊論文 前1條

1 馮金平;;基于公司治理的會計信息質(zhì)量研究[J];科技經(jīng)濟市場;2012年06期

相關(guān)碩士學位論文 前2條

1 楊濤;鐵路貨票核算與分析管理信息系統(tǒng)研究[D];北京交通大學;2008年

2 王茜;公司財務報表粉飾手段與審計策略[D];西南大學;2010年

本文編號：1523343