本文選題：舞弊 + 舞弊性財務報告�。� 參考：《西南財經(jīng)大學》2002年碩士論文

【摘要】： 一、 研究背景 20世紀90年代以來，中國資本市場在經(jīng)濟高速增長及資金不斷涌入的背景下獲得了長足的發(fā)展，但繁榮的背后亦存在不容忽視的危機，尤其是造假事件帶來的信用危機。從“瓊民源”、“紅光實業(yè)”到最近的“銀廣夏”，一系列證券舞弊案的發(fā)生，不僅損害了公司股東、債權(quán)人及各方面利益相關(guān)者的經(jīng)濟利益，更嚴重的是，它使我國遠未成熟的證券市場飽受虛假會計信息的沖擊，加劇了投機行為和市場波動，從而影響證券市場的健康發(fā)展，其危害將是災難性的。 眾所周知，獨立審計是證券市場發(fā)展的基石，也是確保上市公司會計信息質(zhì)量的制度安排。證券市場舞弊盛行，而身為“經(jīng)濟警察”的注冊會計師卻捉襟見肘，如履薄冰。對舞弊的審計已經(jīng)引起國際審計理論界和實務界的極大關(guān)注，并成為一個世界性難題，這也是基于我國證券市場現(xiàn)狀的一個迫切而重要的課題。近年來，美國的注冊會計師協(xié)會、注冊舞弊審核師協(xié)會和反舞弊性財務報告委員會一直致力于舞弊和反舞弊的研究。而中國于2001年7月在北京舉行了“舞弊防范與審計國際研討會”，教育部人文社會科學重點研究基地也將“證券市場舞弊審計技術(shù)及規(guī)范研究”作為2001年度的一個重大研究項目。 二、研究思路和方法 正是基于上述背景，筆者試圖涉足“舞弊及其審計”這一古老而嶄新的課題，進行有意義的探討和研究。舞弊細分為資產(chǎn)侵占和舞弊性財務報告。從注冊會計師角度，舞弊性財務報告是更常見、影響更惡劣且更有責任進行審計的一類舞弊，故筆者將以舞弊性財務報告及其審計為重點研究對象。 本文的研究思路是：圍繞注冊會計師如何對舞弊性財務報告進行審計這個中心問題，從抽象到具體，從一般到個別，從問題到對策， WP=3 逐步展開研究。第一部分是本文的研究起點，主要闡明注冊會計師對舞弊的審計責任，旨在為探討舞弊性財務報告及其審計作好鋪墊和準備。后面三個部分則對本文的重點研究對象——舞弊性財務報告及其審計進行聚焦式討論。其中第二部分分析了舞弊性財務報告的成因和手法，以“知己知彼”。而第三部分則順理成章地“解決問題”，就注冊會計師對舞弊性財務報告的審計對策進行專門研究，這也是本文的重心之所在。最后一個部分是關(guān)于舞弊性財務報告審計實務操作的案例剖析。 本文在研究方法上有以下特點：第一，理論和實務并重。本文主要定位于針對現(xiàn)實問題進行應用性研究，而不是純粹的理論探討，但也涉及與實務研究緊密聯(lián)系的相關(guān)理論問題。第二，在比較和借鑒的基礎上創(chuàng)新。筆者研讀了國外關(guān)于舞弊的審計準則和調(diào)查報告以及反舞弊案例等，追蹤其最新研究成果，并努力結(jié)合中國具體國情，進行舞弊性財務報告審計的應用性研究。第三，研究盡可能深入。關(guān)于舞弊性財務報告及其審計，國內(nèi)現(xiàn)有的研究成果并不多見，或探討得不夠深入。筆者試圖將本文的研究盡可能深入和細化。第四，為了增強本文的說服力和可讀性，筆者運用了較多的數(shù)據(jù)和圖表，并嘗試將定量分析方法引入文中。 三、主體結(jié)構(gòu) 全文分為四個部分，，結(jié)構(gòu)和內(nèi)容要點如下。 第一部分：注冊會計師對舞弊的審計責任。首先從舞弊的定義及其分類談起，介紹了舞弊的定義及其與錯誤、欺詐的區(qū)別，并認為舞弊是一種以欺騙性手段，故意違反法律法規(guī)，從而獲取某種利益的行為。關(guān)于舞弊的分類，美國注冊會計師協(xié)會的SAS No.82將舞弊分為資產(chǎn)侵占和舞弊性財務報告兩大類。在此基礎上，通過簡要回顧世界民間審計目標的歷史演進，闡明注冊會計師應承擔揭露舞弊的審計責任。接著，筆者指出對舞弊的審計是在財務報告審計中揭露舞弊，它與專門的舞弊審核在目的、性質(zhì)、關(guān)注期間和結(jié)果上都有所區(qū)別。之后， WP=4 討論了中國獨立審計準則對注冊會計師揭露舞弊的要求及該準則的缺陷。 第二部分：舞弊性財務報告的成因和手法分析。首先指出筆者將從本部分起對舞弊性財務報告及其審計進行聚焦式討論。然后對舞弊性財務報告的涵義和構(gòu)成要素予以界定，并同盈余管理、利潤操縱、違法行為等幾個相近概念進行比較。關(guān)于舞弊性財務報告的成因分析，筆者介紹了國外的舞弊三角理論、GONE理論、冰山理論和企業(yè)舞弊風險因子理論以及國內(nèi)的舞弊“圈錢”理論和委托代理機制理論，加以評析并提出自己的觀點，指出舞弊性財務報告的成因包括控制環(huán)境缺失和財務壓力驅(qū)使兩方面。本部分還對舞弊性財務報告的舞弊手法進行了探討，一方面借鑒了COSO 1999報告關(guān)于舞弊手法的定量描述，另一方面對我國上市公司舞弊性財務報告的特點和舞弊手法進行了分析并說明新近會計規(guī)范對其的影響。 第三部分：注冊會計師對舞弊性財務報告的審計對策。筆者認為，注冊會計師對舞弊性財務報告的審計，是在審計理念、審計策略和審計技術(shù)等方面更多地關(guān)注發(fā)生舞弊性財務報告的可能性。因此，本部分共研究了四個問題。首先，探討了舞弊性財務報告的審計理念，包括職業(yè)謹慎、職業(yè)懷疑、職業(yè)判斷和“關(guān)注奇異”思維。其次，對舞弊性財務報告的風險因子（“紅旗標志”）進行研究。由于注冊會計師對舞弊性財務報告的審計策略是以舞弊性財務報告風險的分析和評價為先導，所以應先確定舞弊性財務報告的風險因子。筆者在介紹
[Abstract]:First, research background
Since 1990s, China's capital market has made great progress in the background of rapid economic growth and continuous influx of funds, but there is a crisis that can not be ignored behind the prosperity, especially the credit crisis caused by the counterfeiting events. From "Qiong Minyuan", "red light industry" to the recent "Silver Guangxia", a series of securities fraud The occurrence of the case not only undermines the economic interests of the shareholders, creditors and stakeholders of all aspects of the company, but more seriously, it makes the far unmature securities market of our country suffer from the impact of false accounting information, aggravating the speculation and market fluctuation, thus affecting the healthy development of the securities market, and its harm will be catastrophic.
As we all know, independent audit is the cornerstone of the development of the securities market, and it is also an institutional arrangement to ensure the quality of the accounting information of the listed companies. The fraud in the securities market is prevalent, while the CPA as the "economic police" is short of the ice. The audit of the fraud has aroused great concern in the theoretical and practical circles of the national audit. As a worldwide problem, it is also an urgent and important topic based on the status of the securities market in China. In recent years, the American Association of certified public accountants, the association of registered fraud auditors and the anti fraud financial reporting Committee have been devoted to the research of fraud and anti fraud. In July 2001, China held a "fraud prevention" in Beijing. "The International Symposium on auditing and auditing", the Ministry of education, the key research base of the humanities and Social Sciences, is also a major research project of "the research on the audit technology and standardization of the securities market fraud" in 2001.
Two, research ideas and methods
Based on the above background, I try to make a meaningful discussion and Research on the old and new subject of "fraud and its audit". Fraud is subdivided into asset occupation and fraudulent financial reports. From the perspective of certified public accountants, fraudulent financial reports are more common, worse and more responsible for auditing. Disadvantages, so the author will focus on Fraudulent Financial Reporting and auditing.
The research ideas of this paper are: the central question about how CPA audit the fraudulent financial reports from the abstract to the specific, from the general to the individual, from the problem to the countermeasures,
WP=3
The first part is the starting point of this study, which mainly clarifies the audit responsibility of the certified public accountants for fraud. The aim is to pave the way and prepare for the discussion of the fraudulent financial report and its audit. The following three parts are focused on the focus of the study, the fraudulent financial report and its audit. The two part analyzes the causes and methods of the fraudulent financial report to "know oneself and know the other", and the third part is a reasonable "solution to the problem", and the special research on the audit countermeasures of the fraudulent financial report by CPA, which is the focus of this article. The last part is about the audit of the fraudulent financial report. An analysis of the case of operation.
This paper has the following characteristics: first, both theory and practice are equal. This article is mainly focused on practical research on practical problems, rather than purely theoretical discussion, but also related to relevant theoretical issues closely related to practical research. Second, innovation on the basis of comparison and borrowing. The auditing standards and investigation reports and the cases of anti dances are traced, and the latest research results are traced, and the application research of fraudulent financial report audit is carried out in combination with China's specific national conditions. Third, the research is as deep as possible. The author tries to make the study as deep and refined as possible. Fourth, in order to enhance the persuasiveness and readability of this article, the author uses more data and charts, and tries to introduce the quantitative analysis method into the text.
Three, the main body structure
The full text is divided into four parts. The main points of structure and content are as follows.
First part: CPA's audit responsibility for fraud. First, from the definition and classification of fraud, it introduces the definition of fraud and the difference between fraud and fraud, and thinks that fraud is a kind of fraudulent means, intentional violation of laws and regulations, so as to obtain some kind of profit. SAS No.82 of the association divides the fraud into two categories: asset embezzlement and fraudulent financial reporting. On this basis, through a brief review of the historical evolution of the world's civil audit objectives, the certified public accountants should bear the audit responsibility to expose the fraud. Then, the author points out that the audit of fraud is to expose fraud in the financial report audit, and it is specialized in the audit. The door fraud audit is different in purpose, nature, period and result.
WP=4
This paper discusses the requirements of China's independent auditing standards on the CPA's disclosure of fraud and its defects.
The second part: the causes and methods of the fraudulent financial report. First, it is pointed out that the author will discuss the fraudulent financial report and its audit from this part. Then it defines the meaning and the elements of the fraudulent financial report, and compares some similar concepts such as earnings management, profit exercise, and illegal behavior. On the analysis of the causes of the fraudulent financial report, the author introduces the theory of the triangle of fraud, GONE theory, the theory of iceberg and the risk factor of enterprise fraud, and the theory of "circle of money" and the theory of principal-agent mechanism in China, and analyzes and puts forward his own point of view, and points out that the causes of the fraudulent financial report include the control ring. This part also discusses the fraudulent practices of fraudulent financial reports. On the one hand, it draws lessons from the quantitative description of the COSO 1999 report on fraudulent practices. On the other hand, it analyses the characteristics of the fraudulent financial reports in China's listed companies and the fraudulent methods of fraud and explains the new accounting standards. Its impact.
The third part: the audit countermeasures of the certified public accountants for the fraudulent financial report. The author thinks that the audit of the fraudulent financial reports by CPA is more concerned about the possibility of the occurrence of the fraudulent financial report in the aspects of the audit idea, the audit strategy and the audit technology. Therefore, this part has studied four problems. First, the discussion is made. The audit ideas of fraudulent financial reports include occupational prudence, professional doubt, professional judgment and "concern about bizarre" thinking. Secondly, the risk factors of fraudulent financial reports ("red flag signs") are studied. The audit strategy of the fraudulent financial reports by CPA is an analysis and evaluation of the risk of fraudulent financial reporting. As a guide, we should first determine the risk factors of fraudulent financial reporting.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2002
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學位論文 前4條

1 楊雪梅;基于虛擬財務報告治理的無形資產(chǎn)審計研究[D];中南大學;2005年

2 楊雪梅;基于虛假財務報告治理的無形資產(chǎn)審計研究[D];中南大學;2005年

3 李春燕;上市公司會計差錯更正動因研究[D];重慶大學;2006年

4 朱曉莉;我國上市公司高管財務舞弊實證研究[D];南京財經(jīng)大學;2008年

本文編號：1948653