【摘要】：近年來,伴隨著股市應運而生的上市公司欺詐丑聞接連出現(xiàn),這大大阻礙了中國證券市場和經(jīng)濟的發(fā)展。對于眾多的上市公司虛假會計信息欺詐,理論界在探討更深原因以獲取理論上支持的同時,我們也應該想到,面對形形色色的會計報表造假,技術(shù)上的支持也是同樣重要的。 治理財務會計舞弊是一項系統(tǒng)工程,我們不僅要建立高質(zhì)量的會計準則、健全會計信息披露的機制,尤為重要的是,不斷提高作為會計信息質(zhì)量保障最后一道閥門的注冊會計師鑒別虛假會計信息的能力。事實上,通過對眾多的“上市公司欺詐案件”進行分析,我們不難發(fā)現(xiàn),所有這些都可以通過分析性復核這一審計技術(shù)予以揭露�？梢�,分析性復核程序在審計技術(shù)和方法中的地位舉足輕重。 分析性復核貫穿于審計全過程,是一個全程性的判斷會計信息質(zhì)量的方法。分析性復核程序的合理運用能幫助注冊會計師在質(zhì)量與成本之間制定出一套經(jīng)濟有效的審計方案,以便計劃審計工作并引導審計資源的分配,使審計工作既有效率,又有效果。執(zhí)行分析性復核程序是注冊會計師在審計當中合理運用職業(yè)判斷的充分體現(xiàn),這與現(xiàn)代會計報表審計目標相吻合,會計報表審計目標要求注冊會計師對被審計單位會計報表的合法性、公允性發(fā)表審計意見。注冊會計師的審計意見應合理地保證會計報表使用人確定已審計會計報表的可靠程度,而不是提供百分之百的保證,注冊會計師只需對所有重大方面予以充分地關(guān)注,即表示其履行了執(zhí)業(yè)準則的要求。這為注冊會計師運用分析性復核程序提供了理論依據(jù)。同時,現(xiàn)代審計采用抽樣審計方法,只對被審計對象中的一部分實施有限的審計。在抽樣審計當中,定義被審計對象的總體、確定實施審計程序的樣本及合理的樣本量,分析樣本誤差、評價樣本結(jié)果、合理推斷總體的特征等一系列過程無一不需要分析判斷,使分析性復核的運用成為必要。因此,分析性復核程序的運用對執(zhí)業(yè)質(zhì)量和執(zhí)業(yè)效率的提高均有重要意義。注冊會計師執(zhí)行分析性程序,有助于識別影響財務報表的異常現(xiàn)象、事項、余額、比例和趨勢,以及在詳細測試中不
[Abstract]:In recent years, the fraud scandal of listed companies emerges one after another with the emergence of the stock market, which greatly hinders the development of China's securities market and economy. For many listed companies false accounting information fraud, the theoretical circle in order to obtain theoretical support, we should also think that in the face of all kinds of accounting statement fraud, technical support is equally important. It is a systematic project to control financial accounting fraud. We should not only establish high-quality accounting standards and improve the mechanism of accounting information disclosure, but also, in particular, Continuously improve the ability of CPA, as the last valve of accounting information quality assurance, to identify false accounting information. In fact, through the analysis of many "fraud cases of listed companies", it is not difficult to find that all of these can be exposed by analytical review of this audit technology. It can be seen that analytical review procedures play an important role in audit techniques and methods. Analytical review runs through the whole process of audit and is a whole-process method to judge the quality of accounting information. The rational application of analytical review procedure can help CPA to work out a set of economical and effective audit scheme between quality and cost, in order to plan audit work and guide the allocation of audit resources, so that audit work is both efficient and effective. The implementation of analytical review procedure is the full embodiment of the rational use of professional judgment by certified public accountants in the audit, which is consistent with the audit objectives of modern accounting statements. The audit goal of accounting statements requires certified public accountants to express audit opinions on the legality and fairness of the accounting statements of audited units. The audit opinion of a certified public accountant shall reasonably ensure that the user of the accounting statements determines the reliability of the audited financial statements, rather than providing 100 per cent assurance, and that the certified public accountant only needs to pay full attention to all material aspects. That is to say, it has fulfilled the requirements of the practice guidelines. This provides a theoretical basis for certified public accountants to use analytical review procedures. At the same time, the modern audit adopts the sampling audit method, only carries out the limited audit to a part of the audited object. In the sampling audit, a series of processes, such as defining the population of the audited object, determining the sample and reasonable sample size of the audit procedure, analyzing the sample error, evaluating the sample results, reasonably inferred the characteristics of the population, and so on, all need to be analyzed and judged. Make the application of analytical review necessary. Therefore, the application of analytical review procedure is of great significance to the improvement of practice quality and efficiency. Certified public accountants implement analytical procedures to help identify anomalies, items, balances, ratios and trends that affect the financial statements, as well as failure to do so in detailed testing
【學位授予單位】：武漢大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.1

【共引文獻】

中國期刊全文數(shù)據(jù)庫 前10條

1 戚振東;試析審計判斷的特征[J];安徽廣播電視大學學報;2003年04期

2 石磊;;我國審計收費制度存在的問題及對策研究[J];北方經(jīng)濟;2006年14期

3 黃珊;;論職業(yè)判斷在審計證據(jù)中的應用[J];北京勞動保障職業(yè)學院學報;2009年04期

4 顧奮玲;論審計關(guān)系的變異及其改善[J];北京工商大學學報(社會科學版);2005年06期

5 遲風敏;趙凱;;存貨損失認定過程中存在的問題分析[J];商業(yè)研究;2006年09期

6 張煥宇;;論非審計服務對審計獨立性的影響[J];長春理工大學學報(社會科學版);2006年04期

7 儲劍鋒;B公司營銷審計方法研究——對貴陽分公司的診斷式營銷審計[J];西華大學學報(哲學社會科學版);2005年02期

8 王明珠,王雪莉,李艷;審計公設(shè)探討[J];長春大學學報;2002年01期

9 鐘敏慧;;我國注冊會計師審計獨立性的探析[J];財經(jīng)界(學術(shù)版);2009年02期

10 張書淼;;審計風險評估在內(nèi)部審計實務中的應用[J];財經(jīng)界(學術(shù)版);2011年11期

，

本文編號：2479969