本文選題：財(cái)務(wù)報(bào)表審計(jì) + 舞弊�。� 參考：《東北財(cái)經(jīng)大學(xué)》2006年碩士論文

【摘要】： 20世紀(jì)90年代以來(lái)，中國(guó)資本市場(chǎng)在經(jīng)濟(jì)高速增長(zhǎng)及資金不斷涌入的背景下獲得了長(zhǎng)足的發(fā)展，但繁榮的背后亦存在不容忽視的危機(jī)，尤其是造假事件帶來(lái)的信用危機(jī)。從“瓊民源”、“紅光實(shí)業(yè)”、“銀廣夏”到最近的“科龍電器”，一系列證券舞弊案的發(fā)生，不僅損害了公司股東和債權(quán)人的經(jīng)濟(jì)利益，更為嚴(yán)重的是，它使我國(guó)遠(yuǎn)未成熟的證券市場(chǎng)飽受虛假會(huì)計(jì)信息的沖擊，加劇了投機(jī)行為和市場(chǎng)波動(dòng)，從而影響證券市場(chǎng)的健康發(fā)展。 眾所周知，獨(dú)立審計(jì)是證券市場(chǎng)發(fā)展的基石，，也是確保上市公司會(huì)計(jì)信息質(zhì)量的制度安排。證券市場(chǎng)舞弊盛行，而身為“經(jīng)濟(jì)警察”的注冊(cè)會(huì)計(jì)師卻捉襟見(jiàn)肘，如履薄冰。對(duì)舞弊的審計(jì)已經(jīng)引起國(guó)際審計(jì)理論界和實(shí)務(wù)界的極大關(guān)注，并成為一個(gè)世界性難題，這也是基于我國(guó)證券市場(chǎng)現(xiàn)狀的一個(gè)迫切而重要的課題。本文試圖在闡明注冊(cè)會(huì)計(jì)師對(duì)舞弊應(yīng)承擔(dān)審計(jì)責(zé)任的基礎(chǔ)上，對(duì)財(cái)務(wù)報(bào)表審計(jì)中需考慮的主要舞弊——財(cái)務(wù)報(bào)表舞弊的成因、手法及其審計(jì)對(duì)策進(jìn)行聚焦式討論，通過(guò)借鑒國(guó)外最新研究成果，結(jié)合中國(guó)現(xiàn)狀，就注冊(cè)會(huì)計(jì)師如何在財(cái)務(wù)報(bào)表審計(jì)中考慮舞弊進(jìn)行應(yīng)用性研究，希冀能對(duì)我國(guó)證券市場(chǎng)財(cái)務(wù)報(bào)表舞弊的治理有所裨益。 本文共分五個(gè)部分。 第一部分：緒論。簡(jiǎn)單介紹了本文的研究背景和動(dòng)機(jī)、研究現(xiàn)狀及代表人物、研究方法、主體結(jié)構(gòu)和創(chuàng)新觀點(diǎn)。 第二部分：注冊(cè)會(huì)計(jì)師對(duì)舞弊的審計(jì)責(zé)任。討論了舞弊的定義及分類，簡(jiǎn)要回顧了注冊(cè)會(huì)計(jì)師舞弊審計(jì)責(zé)任的歷史演進(jìn)，闡明注冊(cè)會(huì)計(jì)師應(yīng)承擔(dān)揭露舞弊的審計(jì)責(zé)任，并指出在財(cái)務(wù)報(bào)表審計(jì)中考慮舞弊與專門(mén)的舞弊審核是不同的。 第三部分：我國(guó)上市公司財(cái)務(wù)報(bào)表舞弊的成因和手段分析。本部分圍繞著財(cái)務(wù)報(bào)表審計(jì)中需要考慮的主要舞弊——財(cái)務(wù)報(bào)表舞弊展開(kāi)討論，利用國(guó)外關(guān)于舞弊成因的經(jīng)典理論——舞弊三角理論對(duì)我國(guó)上市公司財(cái)務(wù)報(bào)表舞弊的原因進(jìn)行了分析，而后對(duì)我國(guó)上市公司財(cái)務(wù)報(bào)表舞弊的現(xiàn)狀與手段進(jìn)行了詳細(xì)的論述。 第四部分：財(cái)務(wù)報(bào)表審計(jì)中考慮舞弊的審計(jì)對(duì)策。探討了財(cái)務(wù)報(bào)表審計(jì)中考慮舞弊的總體思路、具體策略和與此相關(guān)的重要審計(jì)程序。 第五部分：財(cái)務(wù)報(bào)表審計(jì)中考慮舞弊的案例剖析。以我國(guó)上市公司科龍電器為例，分析了該案例對(duì)注冊(cè)會(huì)計(jì)師在財(cái)務(wù)報(bào)表審計(jì)中考慮舞弊的啟示。
[Abstract]:Since the 1990s, China's capital market has made great progress under the background of rapid economic growth and the continuous influx of funds, but there are also crises behind the prosperity, especially the credit crisis caused by counterfeiting. From "Qiong Minyuan", "Hongguang Industry", "Yin Guangxia" to the recent "Kelong Electric Appliances," a series of securities fraud cases not only damaged the economic interests of shareholders and creditors of the company, but more seriously, It makes the far immature securities market of our country suffer the impact of false accounting information, intensifies the speculative behavior and the market fluctuation, thus affects the healthy development of the securities market. As we all know, independent audit is the cornerstone of the development of the securities market and the institutional arrangement to ensure the quality of accounting information of listed companies. The securities market is rife with fraud, while the CPA, as an economic policeman, is overstretched. The audit of fraud has attracted great attention of the international audit theorists and practitioners, and has become a worldwide problem, which is also an urgent and important subject based on the current situation of China's securities market. On the basis of expounding that CPA should bear the audit responsibility for fraud, this paper attempts to focus on the causes, methods and audit countermeasures of the main fraudulent-financial statement fraud that should be considered in the audit of financial statements. By referring to the latest research results of foreign countries and combining with the current situation in China, this paper makes an application study on how to consider fraud in the audit of financial statements. It is hoped that it will benefit the governance of fraud in financial statements of our country's securities market. This paper is divided into five parts. Part one: introduction. This paper briefly introduces the research background and motivation, research status and representative figures, research methods, subject structure and innovative viewpoints. The second part: CPA's responsibility for auditing fraud. This paper discusses the definition and classification of fraud, briefly reviews the historical evolution of CPA's responsibility for fraud audit, and clarifies that CPA should bear the audit responsibility to expose fraud. It is pointed out that the consideration of fraud in the audit of financial statements is different from the special audit of fraud. The third part: analysis of the causes and means of financial statement fraud of listed companies in China. This section focuses on the main fraud to be considered in the audit of financial statements-financial statement fraud, This paper analyzes the reasons of fraud in financial statements of listed companies in China by using the classical theory of fraud in foreign countries, and then discusses in detail the present situation and means of fraud in financial statements of listed companies in China. The fourth part: the audit countermeasure of considering fraud in the audit of financial statement. This paper probes into the general idea of considering fraud in the audit of financial statements, the concrete tactics and the important audit procedures related to it. The fifth part: the case analysis of fraud in the audit of financial statements. Taking Kelon Electric, a listed company in China, as an example, this paper analyzes the implications of this case for CPA's consideration of fraud in the audit of financial statements.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 李賀明;;淺談我國(guó)上市公司會(huì)計(jì)舞弊[J];消費(fèi)導(dǎo)刊;2009年08期

2 吳海萍;;淺談應(yīng)收賬款舞弊及其審計(jì)對(duì)策[J];時(shí)代金融;2011年11期

相關(guān)碩士學(xué)位論文 前2條

1 宋光亞;上市公司財(cái)務(wù)報(bào)告舞弊問(wèn)題研究[D];太原科技大學(xué);2011年

2 王茜;公司財(cái)務(wù)報(bào)表粉飾手段與審計(jì)策略[D];西南大學(xué);2010年

本文編號(hào)：2010539