【摘要】： 隨著我國(guó)資本市場(chǎng)的發(fā)展，被披露的會(huì)計(jì)舞弊和審計(jì)失敗案越來(lái)越多，帶給人們的震撼也越來(lái)越大。在此背景下，對(duì)此現(xiàn)象尤其是我國(guó)上市公司的會(huì)計(jì)舞弊與審計(jì)失敗進(jìn)行系統(tǒng)和全面的研究尤顯必要和迫切。什么是會(huì)計(jì)舞弊?什么是審計(jì)失敗?二者之間有什么關(guān)系?導(dǎo)致會(huì)計(jì)舞弊和審計(jì)失敗的原因有哪些?如何防范此類(lèi)現(xiàn)象?這是本文研究并試圖回答的問(wèn)題。前段時(shí)間，中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)發(fā)布了《中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則》指南，其中，審計(jì)風(fēng)險(xiǎn)=重大錯(cuò)報(bào)風(fēng)險(xiǎn)*檢查風(fēng)險(xiǎn)這個(gè)新審計(jì)風(fēng)險(xiǎn)模型給了我靈感。于是，從風(fēng)險(xiǎn)防范機(jī)制的有效性入手研究會(huì)計(jì)舞弊和審計(jì)失敗的原因以及相應(yīng)的應(yīng)對(duì)措施便構(gòu)成了本文的重心。 全文共分五個(gè)部分。第一部分引入新審計(jì)風(fēng)險(xiǎn)模型，介紹了會(huì)計(jì)舞弊和審計(jì)失敗的相關(guān)概念及它們的相互關(guān)系。第二部分分析了會(huì)計(jì)舞弊的動(dòng)機(jī)、重大錯(cuò)報(bào)風(fēng)險(xiǎn)和審計(jì)檢查風(fēng)險(xiǎn)的影響因素，各自的風(fēng)險(xiǎn)控制機(jī)制以及這些機(jī)制有效運(yùn)行的條件。第三部分從我國(guó)上市公司會(huì)計(jì)舞弊的動(dòng)機(jī)、公司治理、審計(jì)執(zhí)業(yè)以及法律機(jī)制四個(gè)方面深入分析了其會(huì)計(jì)舞弊和審計(jì)失敗的原因。第四部分給出了相應(yīng)的防范措施。第五部分是本文的結(jié)束部分，指出：僅僅對(duì)公司治理、法律機(jī)制和會(huì)計(jì)審計(jì)進(jìn)行改革，仍不足以防范會(huì)計(jì)舞弊和審計(jì)失敗，還應(yīng)當(dāng)深刻反省扭曲的文化氛圍和淪喪的職業(yè)道德，并加以矯正、修補(bǔ)，多管齊下，，綜合治理，才能從根本上治愈會(huì)計(jì)舞弊和審計(jì)失敗這一市場(chǎng)經(jīng)濟(jì)的頑疾。
[Abstract]:With the development of China's capital market, more and more accounting fraud and audit failure cases have been disclosed. Under this background, it is necessary and urgent to make a systematic and comprehensive study on this phenomenon, especially the accounting fraud and audit failure of listed companies in China. What is accounting fraud? What is an audit failure? What is the relationship between the two? What are the reasons for accounting fraud and audit failure? How can such phenomena be prevented? This is the question that this paper studies and tries to answer. A few days ago, the China Institute of Certified Public Accountants (CPA) issued the guidelines of China Certified Public Accountants (CPA) practice Standards, in which the new audit risk model, auditing risk = risk of material misstatement * checking risk, gave me inspiration. Therefore, starting from the effectiveness of the risk prevention mechanism, the paper studies the reasons of accounting fraud and audit failure, and the corresponding countermeasures constitute the focus of this paper. The full text is divided into five parts. The first part introduces the new audit risk model and introduces the related concepts of accounting fraud and audit failure and their relationship. The second part analyzes the motives of accounting fraud, the factors affecting the risk of material misstatement and audit inspection, the respective risk control mechanisms and the conditions for the effective operation of these mechanisms. The third part analyzes the reasons of accounting fraud and audit failure from four aspects: corporate governance, audit practice and legal mechanism. The fourth part gives the corresponding preventive measures. The fifth part is the end of this paper, which points out that the reform of corporate governance, legal mechanism and accounting audit is still not enough to prevent accounting fraud and audit failure, but also should reflect deeply on the distorted cultural atmosphere and lost professional ethics. And to correct, repair, multi-pronged, comprehensive management, can fundamentally cure accounting fraud and audit failure, the stubborn disease of the market economy.
【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(lèi)號(hào)】：F275;F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前7條

1 王曉敏;上市公司會(huì)計(jì)舞弊與審計(jì)失敗研究[D];沈陽(yáng)工業(yè)大學(xué);2011年

2 周云;我國(guó)高新技術(shù)企業(yè)管理層舞弊審計(jì)方法研究[D];天津財(cái)經(jīng)大學(xué);2008年

3 劉穎;審計(jì)利益聯(lián)盟問(wèn)題研究[D];華北電力大學(xué)（河北）;2009年

4 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

5 朱彥儒;我國(guó)上市公司管理層舞弊內(nèi)部審計(jì)研究[D];天津財(cái)經(jīng)大學(xué);2012年

6 靳超;財(cái)務(wù)報(bào)表舞弊的影響因子研究[D];山東財(cái)經(jīng)大學(xué);2013年

7 張倩;注冊(cè)會(huì)計(jì)師審計(jì)失敗問(wèn)題研究[D];河南大學(xué);2013年

本文編號(hào)：2266816