【摘要】： “不識廬山真面目,只緣身在此山中”。要想識別某事物的優(yōu)劣,必須跳出具體限制,立足于更高層面,才能明辨是非。 一、本文的選題背景和研究意義 近年來我國證券市場財務舞弊案層出不窮,以至上海國家會計學院專門成立了財務舞弊研究中心進行研究。其公布的2005上市公司十大財務舞弊公司排行榜,不但使投資者對上市公司信息披露失去了信心,也嚴重地損害了獨立審計行業(yè)在公眾心中的職業(yè)形象。排行榜第一名的科龍電器案使“資本運作高手”顧雛軍身陷囹圄,還牽扯出關于“四大”中的德勤會計師事務所執(zhí)業(yè)是否謹慎,審計意見是否公允的大討論。 其實德勤會計師事務所遇到的麻煩應該是一個必然。在一定的審計環(huán)境中執(zhí)業(yè),所出具的審計意見肯定會打上環(huán)境的烙印。當科龍電器的財務造假問題被公之于眾,人們普遍認為,為那樣的企業(yè)提供審計服務,是德勤的一大失誤。因此,我們如果能在事前就分辨出審計環(huán)境中的不利因素,并在承接業(yè)務和進行審計時加以規(guī)避,將是審計理論與審計實務研究的一次重大突破。本文的研究目的就是試圖在對我國當下審計環(huán)境進行全面分析的基礎上,針對“科龍—德勤”事件中的主要審計環(huán)境因素進行深入的解讀,以探索一條防患于未然的新路。 二、本文的研究方法和研究思路 本文從國內外對審計環(huán)境的研究分析入手,進而對我國的具體獨立審計環(huán)境因素進行較為詳盡的論述,主要著眼于當前我國獨立審計環(huán)境的新發(fā)展、新局面。接下來筆者闡述了在理論上審計環(huán)境是怎樣影響CPA所出具的審計意見的,包括利用表格說明審計發(fā)展史上不同的審計環(huán)境與當時獨立審計模式及審計意見的對應關系,還提及風
[Abstract]:The only reason you can't know the true face of Lushan is because you are in the mountains. To identify the pros and cons of something, you must jump out of specific limits and base yourself on a higher level to distinguish between right and wrong. 1. The background and significance of this paper. In recent years, the financial fraud cases in China's securities market emerge one after another, so that the Shanghai National Accounting Institute has set up the Research Center for Financial Fraud. Its list of the top 10 financial fraud companies in 2005 not only makes investors lose confidence in information disclosure of listed companies, but also seriously damages the professional image of the independent audit industry in the public mind. The top-ranked Cologne electronics case left Gu Chujun, a "master of capital operations" in jail, and the debate over whether Deloitte's accounting firm was prudent in practice and whether the audit opinion was fair among the "Big four". In fact, Deloitte accounting firm trouble should be a necessity. Practice in a certain audit environment, the audit opinion issued will certainly be branded by the environment. When the financial fraud of Cologne was revealed, it was widely believed that providing audit services for companies like that was a major mistake for Deloitte. Therefore, if we can identify the adverse factors in the audit environment in advance and evade it in undertaking business and audit, it will be a great breakthrough in the research of audit theory and practice. The purpose of this paper is to explore a new way of prevention and treatment on the basis of an overall analysis of the audit environment in our country and a thorough interpretation of the main audit environment factors in the event of "Koron-Deloitte". Second, the research methods and research ideas of this paper start with the research and analysis of the audit environment at home and abroad, and then the specific independent audit environment factors of our country are discussed in detail. Mainly focus on the current independent audit environment of China's new development, new situation. Then the author expounds how the audit environment affects the audit opinion issued by CPA in theory, including the use of tables to illustrate the relationship between the different audit environment in the history of audit development and the independent audit mode and audit opinion at that time, and also refers to the wind.
【學位授予單位】：西南財經大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

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1 李逸;陳娟;;審計失敗的影響因素分析[J];現(xiàn)代經濟信息;2009年13期

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1 王樺;應計質量、審計師聘任與審計師決策[D];復旦大學;2010年

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1 黃堯;審計環(huán)境對審計判斷的影響研究[D];東北財經大學;2007年

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本文編號：2461696