本文選題：內(nèi)部控制 + 內(nèi)部控制與審計(jì)��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2004年碩士論文

【摘要】：近年來，世界各國(guó)相繼出現(xiàn)不少影響巨大的財(cái)務(wù)舞弊案和審計(jì)失敗案。導(dǎo)致這些案件的原因是多方面的，其中企業(yè)內(nèi)部控制設(shè)計(jì)及執(zhí)行不完善導(dǎo)致管理層輕松逾越控制和注冊(cè)會(huì)計(jì)師不重視對(duì)內(nèi)部控制的分析和評(píng)價(jià)導(dǎo)致無法有效控制風(fēng)險(xiǎn)是兩個(gè)重要原因。內(nèi)部控制不僅對(duì)企業(yè)的生存、發(fā)展和實(shí)現(xiàn)組織目標(biāo)起著至關(guān)重要的作用，而且還是影響注冊(cè)會(huì)計(jì)師有效地、經(jīng)濟(jì)地完成審計(jì)工作的一個(gè)關(guān)鍵因素。 本文首先研究了內(nèi)部控制相關(guān)理論和實(shí)務(wù)，并從審計(jì)準(zhǔn)則和企業(yè)實(shí)務(wù)兩個(gè)方面分析我國(guó)內(nèi)部控制的現(xiàn)狀和局限性，提出自己對(duì)改進(jìn)現(xiàn)狀的建議和看法。其次，本文對(duì)內(nèi)部控制和審計(jì)關(guān)系的相關(guān)理論和實(shí)務(wù)進(jìn)行了對(duì)比研究，分析內(nèi)部控制對(duì)于審計(jì)的重要性以及內(nèi)部控制評(píng)價(jià)在我國(guó)審計(jì)實(shí)務(wù)應(yīng)用中的一些問題。在分別從內(nèi)控主體即企業(yè)的角度和從審計(jì)主體即注冊(cè)會(huì)計(jì)師的角度研究?jī)?nèi)部控制問題后，本文引入了博弈論的方法，對(duì)內(nèi)部控制影響下的審計(jì)博弈問題進(jìn)行研究。本文的博弈分析分為兩個(gè)部分，第一部分通過構(gòu)建審計(jì)師—客戶管理層之間靜態(tài)審計(jì)博弈的三個(gè)模型，進(jìn)行靜態(tài)對(duì)比分析，討論內(nèi)部控制的強(qiáng)弱對(duì)博弈均衡和雙方戰(zhàn)略決策的影響；第二部分通過構(gòu)建內(nèi)部控制制定者(董事會(huì))、管理層、審計(jì)師三方的動(dòng)態(tài)審計(jì)博弈模型，，討論董事會(huì)制定內(nèi)部控制時(shí)的戰(zhàn)略決策。
[Abstract]:In recent years, there have been many financial fraud cases and audit failures around the world. The causes of these cases are manifold. There are two important reasons for the imperfect design and execution of internal control in enterprises, that is, the management overstep the control easily and the CPA does not attach importance to the analysis and evaluation of the internal control, which leads to the failure to control the risk effectively. Internal control not only plays a vital role in the survival, development and realization of organizational goals, but also affects the CPA to complete the audit work effectively and economically. Firstly, this paper studies the theory and practice of internal control, analyzes the present situation and limitation of internal control in China from two aspects of audit standard and enterprise practice, and puts forward some suggestions and opinions on how to improve the present situation. Secondly, this paper makes a comparative study on the theory and practice of internal control and audit relationship, analyzes the importance of internal control to audit and some problems in the application of internal control evaluation in our country's audit practice. After studying the internal control problem from the angle of the internal control subject that is the enterprise and the audit subject that is the CPA, this paper introduces the method of game theory to study the audit game problem under the influence of the internal control. The game analysis of this paper is divided into two parts. In the first part, by constructing three models of static audit game between auditor and customer management, the static comparative analysis is carried out. This paper discusses the influence of internal control on game equilibrium and strategic decision of both sides. The second part constructs the dynamic audit game model of internal control maker (board of directors, management, auditor). Discuss the strategic decision of the board of directors when establishing internal control.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 高志雪;內(nèi)部行政責(zé)任研究[D];吉林大學(xué);2012年

相關(guān)碩士學(xué)位論文 前3條

1 任亮;獨(dú)立審計(jì)舞弊的博弈分析與對(duì)策研究[D];黑龍江八一農(nóng)墾大學(xué);2008年

2 鄭素芬;政府部門內(nèi)部控制與審計(jì)的關(guān)系研究[D];河南大學(xué);2010年

3 敖冰星;內(nèi)部控制的形成與發(fā)展[D];復(fù)旦大學(xué);2012年

本文編號(hào)：2017231