本文選題：會(huì)計(jì)舞弊 + 審計(jì)��； 參考：《暨南大學(xué)》2002年碩士論文

【摘要】： 我國自深、滬兩地的證券交易所成立以來，，會(huì)計(jì)舞弊時(shí)有發(fā)生，帶來巨大的社會(huì)危害，治理會(huì)計(jì)舞弊已成為當(dāng)前資本市場(chǎng)的緊要問題。本文在借鑒西方較為成熟的舞弊理論和相關(guān)研究成果的基礎(chǔ)上，采用案例研究的方法對(duì)我國上市公司的會(huì)計(jì)舞弊的動(dòng)機(jī)、舞弊者、手段進(jìn)行了分析；鑒于注冊(cè)會(huì)計(jì)師在防范和偵察會(huì)計(jì)舞弊時(shí)的特殊作用，本文重點(diǎn)探討了注冊(cè)會(huì)計(jì)師對(duì)于會(huì)計(jì)舞弊的責(zé)任及審計(jì)失敗的原因，并針對(duì)論文中發(fā)現(xiàn)和提出的問題，從審計(jì)的角度提出了減少管理舞弊的相關(guān)對(duì)策。 本文結(jié)構(gòu)安排如下： 第一部分介紹了舞弊研究的由來、舞弊的概念及國外有關(guān)舞弊研究的現(xiàn)狀。 第二部分具體分析了我國上市公司會(huì)計(jì)舞弊的動(dòng)機(jī)、舞弊制造者及手段。 第三部分探討了注冊(cè)會(huì)計(jì)師對(duì)于會(huì)計(jì)舞弊的責(zé)任。 第四部分采用案例分析法分析了審計(jì)失敗的原因。 第五部分針對(duì)前文中提出和發(fā)現(xiàn)的問題，從審計(jì)的角度提出了減少管理舞弊的相關(guān)對(duì)策。
[Abstract]:Since the establishment of the stock exchange in Shanghai and Shenzhen, accounting fraud has occurred frequently and brought great social harm. Therefore, the management of accounting fraud has become a critical issue in the current capital market. Based on the mature theory of fraud in the west and related research results, this paper analyzes the motives, fraudsters and means of accounting fraud of listed companies in China by using the method of case study. In view of the special role of CPA in preventing and detecting accounting fraud, this paper focuses on the responsibility of CPA for accounting fraud and the causes of audit failure, and aims at the problems found and raised in this paper. From the angle of audit, this paper puts forward some countermeasures to reduce management fraud. The structure of this paper is as follows: the first part introduces the origin of fraud research, the concept of fraud and the current situation of fraud research abroad. The second part analyzes the motive, fraud maker and means of accounting fraud of listed companies in China. The third part discusses the responsibility of CPA for accounting fraud. The fourth part uses the case analysis method to analyze the reason of audit failure. In the fifth part, the author puts forward some countermeasures to reduce management fraud from the point of view of audit in view of the problems raised and found in the previous article.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2002
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 雷俊紅;;淺析上市公司會(huì)計(jì)舞弊及其防范[J];現(xiàn)代商業(yè);2010年33期

相關(guān)碩士學(xué)位論文 前2條

1 劉艷;資產(chǎn)評(píng)估風(fēng)險(xiǎn)管理研究[D];廣東工業(yè)大學(xué);2003年

2 段春明;我國上市公司審計(jì)費(fèi)用實(shí)證分析[D];暨南大學(xué);2003年

本文編號(hào)：2018947