【摘要】： 我國注冊會計師行業(yè)從1980年恢復至今已有20多年的時間，注冊會計師行業(yè)在社會公眾的地位和作用越來越高，被人們譽為“經(jīng)濟警察”。然而，從證券市場的“老三案”到“新三案”，再到近幾年來以“銀廣夏”，，“鄭百文”，“藍田股份”等惡性造假事件接連曝光，在社會上引起了很大震動。作為“經(jīng)濟警察”的注冊會計師在這些案件中并沒有起到應有的作用，個別注冊會計師甚至參與被審計單位的舞弊，造成了最后的審計失敗。這些審計失敗案件對注冊會計師的公正信用造成了巨大的負面影響。審計失敗也給投資者帶來巨大的經(jīng)濟損失，同時還會影響資本市場的健康發(fā)展，對于我國新興資本市場的危害尤為嚴重。 隨著我國公司治理的深入，被披露的審計失敗案越來越多，帶給人們的震撼也越來越大，審計失敗給我國注冊會計師行業(yè)帶來了巨大的消極影響。在此背景下，對審計失敗進行系統(tǒng)和全面的研究顯得尤為必要和迫切。什么是審計失敗?審計失敗的危害有哪些?導致審計失敗的內外因有哪些?如何防范審計失敗?這是本文研究并試圖回答的問題。本文在大量參考國內外相關文獻資料的基礎上，比較系統(tǒng)地研究了審計失敗的概念、危害、內外因以及如何防范審計失敗。全文共分六個部分： 引言部分敘述了本文的選題動機、研究方法，主要內容和創(chuàng)新觀點。 第一部分主要討論什么是審計失敗，通過對已有審計失敗定義進行了分析，在此基礎上給出了本文關于審計失敗的概念，并對相關概念進行了辨析，指出它們與審計失敗的聯(lián)系與區(qū)別。 第二部分論述了審計失敗的危害。主要論述了對注冊會計師、會計師事務所、投資者和社會的危害。 第三部分以對審計失敗案例的歷史回顧為切入點，剖析“銀廣夏”案，并從經(jīng)濟學的角度對其進行成本—收益的權衡分析。 第四部分分析了導致審計失敗的內因和外因。內因是從注冊會計師和被審計單位角度來分析的，并從經(jīng)濟學角度重點分析了審計合謀問題；外因是從不完善的市場環(huán)境和會計審計制度角度來分析的，主要表現(xiàn)在審計執(zhí)業(yè)環(huán)境、會計師事務所組織形式等方面的欠完善。 第五部分論述了如何防范審計失敗。針對前文分析，從內因和外因兩個方面提出防范措施。
[Abstract]:It has been more than 20 years since the profession of certified public accountant (CPA) recovered from 1980 in our country. The position and function of CPAs in the public is becoming more and more high, which is praised as "economic police" by people. However, from the "old three cases" to the "new three cases" in the stock market, and in recent years, the vicious fraud incidents such as "Yin Guangxia", "Zheng Baiwen", "Lantian shares" and so on have been exposed one after another, which has caused a great shock in the society. As the "economic police", the CPA did not play its due role in these cases, and individual CPA even participated in the fraud of the audited unit, which resulted in the final audit failure. These audit failure cases have a huge negative impact on the fair credit of CPA. The failure of audit also brings huge economic losses to investors and also affects the healthy development of capital market, which is especially harmful to the emerging capital market in China. With the deepening of corporate governance in our country, more and more audit failure cases have been disclosed, which has brought more and more shock to people, and the audit failure has brought great negative impact to the CPA industry in our country. Under this background, it is necessary and urgent to study audit failure systematically and comprehensively. What is an audit failure? What is the harm of audit failure? What are the internal and external causes of audit failure? How to prevent audit failure? This is the question that this paper studies and tries to answer. Based on a large number of references to domestic and foreign literature, this paper systematically studies the concept of audit failure, its harm, internal and external causes and how to prevent audit failure. The paper is divided into six parts: the introduction describes the motivation, research methods, main content and innovative viewpoints. The first part mainly discusses what is audit failure, through the analysis of the existing definition of audit failure, gives the concept of audit failure in this paper, and analyzes the related concepts. The relationship and difference between them and audit failure are pointed out. The second part discusses the harm of audit failure. It mainly discusses the harm to CPA, accounting firm, investor and society. The third part analyzes the case of "Yinguangxia" from the point of view of the history of audit failure, and analyzes its cost-benefit trade-off from the angle of economics. The fourth part analyzes the internal and external causes of audit failure. The internal cause is analyzed from the angle of CPA and the audited unit, and the audit collusion is analyzed from the angle of economics, while the external cause is analyzed from the perspective of imperfect market environment and accounting audit system. Mainly in the audit practice environment, accounting firm organization form and other aspects of imperfect. The fifth part discusses how to prevent audit failure. In view of the above analysis, the preventive measures are put forward from two aspects of internal cause and external cause.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關期刊論文 前2條

1 王鵬;;淺析市場經(jīng)濟條件下審計風險的成因及防范[J];經(jīng)濟師;2012年12期

2 李沛櫻;;審計失敗的影響因素分析[J];大眾商務;2009年12期

相關碩士學位論文 前3條

1 謝新鳳;上市公司財務重述與審計風險關系研究[D];貴州財經(jīng)學院;2011年

2 王永紅;基于風險導向審計的農(nóng)村信用社流動性風險研究[D];中國海洋大學;2012年

3 張倩;注冊會計師審計失敗問題研究[D];河南大學;2013年

本文編號：2228988