本文選題：紅旗標志　切入點：職業(yè)懷疑　出處：《西南大學》2006年碩士論文　論文類型：學位論文

【摘要】：近年來國內外頻繁爆發(fā)一系列極具震撼力的重大舞弊案，如我國的銀廣夏，美國的安然、世通等，再次引發(fā)了資本市場的巨大恐慌和社會公眾的強烈不滿，這已嚴重危及資本市場的健康發(fā)展。國際5大會計師事務所之一的“安達信”和我國的“中天勤”會計師事務所也因審計失敗而倒閉，，審計職業(yè)面臨著嚴重的信用甚至生存危機。如何有效審計上市公司管理舞弊是市場經(jīng)濟國家一個永恒的審計主題，也一直是世界性難題。管理層舞弊一般都是通過編制虛假財務報表來實現(xiàn)的，財務舞弊一般按照舞弊主體可以分為管理層舞弊和員工層舞弊，相對來講，管理層所處地位特殊，擁有的權利可以逾越一定的內控體系，而且其“眼界”較為開闊，胃口自然也較大，其舞弊的手法高級得多，帶來的影響也更惡劣。相比之下，員工層舞弊就是小打小鬧了。更重要的是，當上市公司發(fā)生管理層舞弊時，由于管理層舞弊使得即使設計完善的內部控制制度形同虛設，甚至成為管理層掩蓋舞弊事實的有力工具，所以現(xiàn)行的，以風險為導向的審計模式存在很大的局限，查出問題的幾率相對較小，深入調查的方法也相對較少�；谏鲜鲈�，審計理論界和實務界都迫切提出建立管理舞弊導向審計模式的重要性。建立這種模式之前，弄清楚以下問題尤為重要：上市公司管理層舞弊的動機是什么，舞弊的土壤是什么，一般選擇通過什么方式進行舞弊?相應地，注冊會計師進行審計時，擁有怎樣表象的公司應該引起注冊會計師的警覺，哪些財務跡象可以說明管理層舞弊存在，哪些特殊的審計手段和程序對深入追查管理舞弊更為有效?本文正是從以上這些問題著手展開研究、探討的，并將研究的基礎限定在中國現(xiàn)有的審計環(huán)境之上。 本文由九章組成。第一章介紹研究的問題、研究的思路、研究的方法。第二章理論借鑒引入了信息不對稱理論、“委托一代理”理論、激勵理論、盈余管理理論和行為科學一般理論。第三章對管理舞弊的定義、產(chǎn)生要素與盈余管理的關系進行了概述，并在剖析風險導向審計模式弊端的基礎上提出建立管理舞弊導向審計模式的重要性。第四章通過案例分析上市公司管理舞弊常用的方法，并對上市公司管理舞弊審計的線索進行研究。第五章引入層次分析法，探討對上市公司管理舞弊審計的特殊方法。第六章分析管理舞弊審計的特殊程序。第七章分析目前在中國開展管理舞弊審計受到的局限性。第八章從紅旗標志、準則完善和提高審計人員專業(yè)素質三方面對管理舞弊未來審計研究進行了展望。第九章對本文的研究結論做出總結，并表明研究的局限性。
[Abstract]:In recent years, a series of shocking major fraud cases have frequently erupted at home and abroad, such as our silver Guangxia, Enron of the United States, WorldCom and so on, which once again triggered a huge panic in the capital market and strong public dissatisfaction. This has seriously endangered the healthy development of the capital market. "Andersen", one of the five largest international accounting firms, and China's "Zhongtianqin" accounting firm have also closed down because of the failure of the audit. The auditing profession is faced with a serious credit and even survival crisis. How to effectively audit the management fraud of listed companies is an eternal audit theme in market economy countries. Management fraud is generally realized through the preparation of false financial statements. Financial fraud is generally divided into management fraud and employee fraud according to the subject of fraud. Relatively speaking, management is in a special position. Have the right to exceed a certain internal control system, and its "horizons" are wider, appetite is naturally larger, its fraud techniques are much more advanced, the impact is worse. Employee fraud is trivial. More importantly, when management fraud occurs in a listed company, management fraud makes even a well-designed internal control system virtual. It has even become a powerful tool for management to cover up the facts of fraud. Therefore, the current, risk-based audit model has great limitations, the probability of finding problems is relatively small, and the methods of in-depth investigation are relatively few. Before establishing this model, it is particularly important to find out the following questions: what is the motivation of management fraud in listed companies, what is the soil of fraud, and what is the soil of fraud. What is the general choice of fraud? Accordingly, when the CPA carries out the audit, the company that has what appearance should arouse the CPA's vigilance, which financial signs can indicate the existence of management fraud, What special audit tools and procedures are more effective in the in-depth tracking of management fraud? In this paper, the above problems are discussed, and the basis of the research is limited to the existing audit environment in China. This paper is composed of nine chapters. The first chapter introduces the research problems, the research ideas, the research methods. The second chapter introduces the information asymmetry theory, the principal-agent theory, the incentive theory. Chapter three summarizes the definition of management fraud, the relationship between producing factors and earnings management. On the basis of analyzing the disadvantages of the risk-oriented audit model, the importance of establishing the management fraud-oriented audit model is put forward. Chapter four analyzes the common methods of management fraud in listed companies through the case study. The fifth chapter introduces the Analytic hierarchy process (AHP). Chapter 6 analyzes the special procedures of management fraud audit. Chapter 7 analyzes the limitations of the current management fraud audit in China. The future audit research of management fraud is prospected from three aspects of perfecting and improving the professional quality of auditors. Chapter 9 summarizes the conclusions of this paper and shows the limitations of the research.
【學位授予單位】：西南大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關期刊論文 前1條

1 歐陽嘉;;關于我國上市公司管理層舞弊的審計[J];中國集體經(jīng)濟(下半月);2007年12期

相關碩士學位論文 前6條

1 陳修浩;基于經(jīng)濟學視角下管理舞弊導向審計研究[D];長沙理工大學;2010年

2 李文節(jié);基于治理導向審計模式的管理層舞弊揭示之研究[D];浙江工商大學;2011年

3 周云;我國高新技術企業(yè)管理層舞弊審計方法研究[D];天津財經(jīng)大學;2008年

4 王運娟;中國上市公司管理舞弊審計方法研究[D];哈爾濱工業(yè)大學;2008年

5 顧頡;上市公司管理舞弊審計模式研究[D];黑龍江大學;2010年

6 李光;基于舞弊揭露目標的審計策略研究[D];吉林大學;2010年

本文編號：1652633