【摘要】：上市公司財(cái)務(wù)丑聞以及由此導(dǎo)致的審計(jì)失敗不但給投資者帶來(lái)巨大的經(jīng)濟(jì)損失，還會(huì)嚴(yán)重影響資本市場(chǎng)的健康發(fā)展，對(duì)于我國(guó)新興的資本市場(chǎng)的危害尤為嚴(yán)重。因此，研究注冊(cè)會(huì)計(jì)師審計(jì)失敗的原因、探討審計(jì)失敗的防范措施具有十分重要的現(xiàn)實(shí)意義。 通過(guò)對(duì)安然、世通、施樂(lè)三個(gè)美國(guó)上市公司審計(jì)失敗典型案例的剖析，歸納了審計(jì)失敗的內(nèi)在原因和外在原因。其中，內(nèi)在原因包括注冊(cè)會(huì)計(jì)師對(duì)被審計(jì)公司缺乏獨(dú)立性、缺乏應(yīng)有的職業(yè)道德、職業(yè)謹(jǐn)慎和職業(yè)懷疑以及會(huì)計(jì)師事務(wù)所內(nèi)部質(zhì)量控制機(jī)制形同虛設(shè)、忽視誠(chéng)信教育等；外在原因包括審計(jì)聘任機(jī)制的制度缺陷、公司治理機(jī)制的失衡、會(huì)計(jì)準(zhǔn)則制定方式的缺陷以及美國(guó)注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管模式的弊端等。 以銀廣夏審計(jì)失敗案為例，著重討論了我國(guó)審計(jì)失敗的特殊原因。與美國(guó)相比，注冊(cè)會(huì)計(jì)師業(yè)務(wù)素質(zhì)不高、風(fēng)險(xiǎn)意識(shí)薄弱在我國(guó)表現(xiàn)尤為突出；與美國(guó)的審計(jì)環(huán)境相比，由于我國(guó)上市公司治理機(jī)制不健全、審計(jì)市場(chǎng)供求關(guān)系扭曲、注冊(cè)會(huì)計(jì)師民事法律責(zé)任體系不健全，因此我國(guó)的審計(jì)環(huán)境更加惡劣。 在審計(jì)失敗原因分析的基礎(chǔ)上，，針對(duì)我國(guó)審計(jì)失敗提出了提高注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)水平等內(nèi)部防范措施以及對(duì)我國(guó)審計(jì)聘任機(jī)制、上市公司治理結(jié)構(gòu)、會(huì)計(jì)準(zhǔn)則體系、注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管機(jī)制以及民事法律責(zé)任機(jī)制等進(jìn)行完善的外部防范措施。
[Abstract]:The financial scandal and audit failure of listed companies not only bring huge economic losses to investors, but also seriously affect the healthy development of capital market, especially the harm to the new capital market in China. Therefore, it is of great practical significance to study the causes of audit failure of CPA and to discuss the preventive measures of audit failure. Through the analysis of three typical cases of audit failure of Enron, WorldCom and Xerox, the internal and external causes of audit failure are summarized. Among them, the internal reasons include the CPA's lack of independence to the audited company, the lack of due professional ethics, professional caution and professional doubt, the virtual internal quality control mechanism of the accounting firm, the neglect of honesty education, etc. The external reasons include the institutional defects of the audit appointment mechanism, the imbalance of the corporate governance mechanism, the defects of the way of setting accounting standards and the malpractice of the regulatory mode of the American CPA profession. Taking the audit failure of Bank Guangxia as an example, this paper discusses the special reasons of audit failure in China. Compared with the United States, the CPA business quality is not high, and the weak risk consciousness is especially outstanding in our country, compared with the audit environment of the United States, the audit market is distorted because of the imperfect governance mechanism of the listed companies in our country, the relationship between supply and demand in the audit market is distorted. The CPA's civil liability system is not perfect, so the audit environment of our country is even worse. Based on the analysis of the causes of audit failure, this paper puts forward some internal preventive measures, such as improving the practice level of certified public accountants, the mechanism of auditing appointment in China, the governance structure of listed companies, and the accounting standard system, in view of the audit failure in our country. CPA industry supervision mechanism and civil liability mechanism to improve the external prevention measures.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.43

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 崔延軍;;論審計(jì)風(fēng)險(xiǎn)的規(guī)避[J];科技信息(科學(xué)教研);2007年30期

相關(guān)碩士學(xué)位論文 前2條

1 謝新鳳;上市公司財(cái)務(wù)重述與審計(jì)風(fēng)險(xiǎn)關(guān)系研究[D];貴州財(cái)經(jīng)學(xué)院;2011年

2 胡娜;中國(guó)證券市場(chǎng)信息傳導(dǎo)途徑的分析[D];昆明理工大學(xué);2007年

本文編號(hào)：2206443