審計利益聯(lián)盟問題研究
發(fā)布時間：2018-10-19 17:37
【摘要】： 審計利益聯(lián)盟是注冊會計師在財務報告審計過程中,為了其自身利益的最大化而喪失基本的執(zhí)業(yè)獨立性要求,迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述,最終導致有預謀的“審計信息失真”行為。本項研究,通過對審計利益聯(lián)盟形成原因的理論分析,依據(jù)行為理論及風險因子理論,在調查走訪的基礎上,從行為主體和風險因素兩個角度建立審計利益聯(lián)盟成因關聯(lián)性測度指標體系,并選用網(wǎng)絡層次分析法(ANP)進行模型運算,找出目前我國審計利益聯(lián)盟成因中的關鍵因素,并從這些關鍵因素入手為遏制審計利益聯(lián)盟的發(fā)生從新的視角給予思路上的對策指引,為促進審計的健康發(fā)展提供參考。
[Abstract]:The audit interest alliance is the CPA who, in the process of financial report audit, loses the basic requirement of professional independence in order to maximize his own interests, and caters to the financial fraud of the audited unit. The false identification or false statement made by distorting the need to provide accounting information leads to premeditated "audit information distortion" behavior. This study, through the theoretical analysis of the reasons for the formation of the audit interest alliance, based on the behavioral theory and risk factor theory, based on the investigation and visit, This paper sets up an index system to measure the causation of audit interest alliance from the angle of behavior subject and risk factor, and selects the network analytic hierarchy process (ANP) to carry on the model operation, and finds out the key factor of the cause of the audit interest alliance in our country at present. And from these key factors to curb the emergence of the audit interest alliance from a new perspective to give ideas to guide, to promote the healthy development of audit to provide a reference.
【學位授予單位】：華北電力大學（河北）
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F239.4
本文編號：2281856
[Abstract]:The audit interest alliance is the CPA who, in the process of financial report audit, loses the basic requirement of professional independence in order to maximize his own interests, and caters to the financial fraud of the audited unit. The false identification or false statement made by distorting the need to provide accounting information leads to premeditated "audit information distortion" behavior. This study, through the theoretical analysis of the reasons for the formation of the audit interest alliance, based on the behavioral theory and risk factor theory, based on the investigation and visit, This paper sets up an index system to measure the causation of audit interest alliance from the angle of behavior subject and risk factor, and selects the network analytic hierarchy process (ANP) to carry on the model operation, and finds out the key factor of the cause of the audit interest alliance in our country at present. And from these key factors to curb the emergence of the audit interest alliance from a new perspective to give ideas to guide, to promote the healthy development of audit to provide a reference.
【學位授予單位】：華北電力大學（河北）
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F239.4
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