【摘要】： 20世紀末以來,國內(nèi)外相繼發(fā)生了一系列的舞弊丑聞,隨著國內(nèi)外幾大著名公司財務(wù)舞弊丑聞的接連曝光及通過對這些舞弊丑聞背后深層次原因的分析與研究后可以發(fā)現(xiàn),大多數(shù)舞弊丑聞背后的始作俑者是公司管理當局,所以對公司管理舞弊的識別與揭露引起了社會及學(xué)術(shù)界的廣泛關(guān)注。本文在借鑒國內(nèi)外相關(guān)文獻與研究成果的基礎(chǔ)上,采用規(guī)范研究與實證研究相結(jié)合的方法對管理舞弊的識別及其審計問題作了較為系統(tǒng)的分析研究。 本文的基本研究思路是:從管理舞弊的識別出發(fā),分別從定量與定性兩方面進行剖析,試圖找出管理舞弊在財務(wù)與非財務(wù)方面的特定特征與一般規(guī)律,以提高注冊會計師識別管理舞弊的技能。然后為了使管理舞弊識別能在相應(yīng)的模式中得到較好的貫徹和應(yīng)用,提出了管理舞弊審計模式的選擇問題,在對目前管理舞弊審計兩種模式闡述與比較的前提下,提出了需要選擇和構(gòu)建一種以有效揭露管理舞弊為審計目標的審計模式即管理舞弊導(dǎo)向?qū)徲嬆Ｊ?并建立了管理舞弊審計策略。最后,本文分析了管理舞弊審計中的核心問題——管理舞弊審計風險,試圖通過修正現(xiàn)行審計風險模型的基礎(chǔ)上,對管理舞弊審計風險進行測度,以期做一些有益的探索,在此基礎(chǔ)上提出管理舞弊審計風險的控制建議。 論文由三個部分五章組成: 第一部分即第一章導(dǎo)論。主要介紹了論文的研究背景、意義以及研究的框架與方法,并對國內(nèi)外關(guān)于管理舞弊的研究文獻進行了簡單論述,為后文討論管理舞弊的識別與審計問題奠定基礎(chǔ)。 第二部分包括第二和第三章即對管理舞弊識別的討論。第二、三章分別從定量、定性兩個角度對管理舞弊的識別作了分析。定量分析主要采用實證研究的方法對中國資本市場上發(fā)生管理舞弊的公司,通過搜集其相關(guān)數(shù)據(jù)信息進行實證檢驗,以尋找發(fā)生管理舞弊公司的一些典型特征。定性分析則根據(jù)舞弊動因理論的三大要素即壓力、機會、借口進行分析,當三大要素都具備時,管理舞弊極有可能發(fā)生。管理層的經(jīng)濟利益壓力、公司行業(yè)競爭的壓力、公司外部融資的壓力構(gòu)成了管理舞弊的動機因素,公司治理系統(tǒng)的缺陷、企業(yè)會計準則的缺陷、外部監(jiān)管方面的缺陷則為管理舞弊提供了機會,在存在動機或者壓力的情況下,管理層往往有機會主義傾向。借口是管理舞弊自我合理化的要求,通過借口的掩飾管理層進行舞弊也就變的心安理得。紅旗標志是識別管理舞弊的有效途徑之一,但在管理舞弊紅旗標志存在“稀釋效應(yīng)”的情況下,對管理舞弊紅旗標志按權(quán)重的大小進行重要性排序形成科學(xué)和便捷識別管理舞弊的標志,也能極大地提高注冊會計師識別管理舞弊的技能。 第三部分包括第四和第五章即對管理舞弊審計的討論。第四章討論的是管理舞弊的審計模式及其策略問題,也是本文的重點所在。管理舞弊審計不同于一般的舞弊審計,由于舞弊主體的特殊性,一般的審計模式程序由于缺乏對管理舞弊的足夠重視,而未能有效揭示管理舞弊,因而需要建立一種以揭示管理舞弊為目標的新的審計模式。國內(nèi)有學(xué)者提出的公司治理導(dǎo)向?qū)徲嫶嬖跊]有把揭露管理舞弊直接作為其審計目標,對管理舞弊的揭露作用有限以及可能忽視企業(yè)經(jīng)營風險對管理舞弊風險形成的重大影響等局限,因而,不能作為較有效的管理舞弊審計模式。此時,確立以重點識別和判斷管理舞弊風險為審計工作的切入點,尋找識別客戶是否存在表明管理舞弊的紅旗標志,對管理當局的誠實與否作出合理地評價,然后在充分考慮管理當局的誠實性和內(nèi)部控制的有效性的基礎(chǔ)上,評價管理舞弊對財務(wù)報表的影響程度,開展以查找管理舞弊為核心的風險導(dǎo)向?qū)徲嬆Ｊ骄惋@得尤為必要。正是基于此,本文確立了管理舞弊導(dǎo)向?qū)徲嬆Ｊ?認為其是目前揭露管理舞弊的最佳模式,并建立了管理舞弊的審計策略。第五章針對管理舞弊導(dǎo)向?qū)徲嬆Ｊ较鹿芾砦璞卓赡苄纬傻膶徲嬶L險,提出了管理舞弊審計風險的測度與控制問題。近年來,管理舞弊已經(jīng)日益成為審計的高危領(lǐng)域,為了避免審計失敗以及造成注冊會計師審計責任的不合理擴大,所以有必要對管理舞弊審計風險進行測度,并在此基礎(chǔ)上予以適當控制。 本文的主要貢獻與不足: 一、論文的主要貢獻表現(xiàn)在: (1)分別從定量與定性兩個角度,對管理舞弊識別問題進行了研究,建立了我國識別管理舞弊的模型,克服了當前管理舞弊識別的片面性。針對國內(nèi)對管理舞弊問題的研究往往傾向于規(guī)范性研究的現(xiàn)實,論文希望通過搜集中國證券市場發(fā)生管理舞弊公司的相關(guān)數(shù)據(jù)以實證分析的方法對管理舞弊的識別進行研究,建立我國的管理舞弊識別模型,以找出管理舞弊在財務(wù)以及非財務(wù)上的一些典型特征。然后結(jié)合管理舞弊的定性分析,總結(jié)出發(fā)生管理舞弊的特定特征與一般規(guī)律,以增強注冊會計師對管理舞弊的識別技能。 (2)建立了管理舞弊導(dǎo)向?qū)徲嬆Ｊ较碌膶徲嫴呗?大大提高了注冊會計師審計管理舞弊的功效。論文在比較分析當前兩種管理舞弊審計模式的基礎(chǔ)上,認為管理舞弊導(dǎo)向?qū)徲嬆Ｊ绞亲詴嫀熂訌妼芾砦璞鬃R別并承擔起管理舞弊審計責任的有效途徑,而審計策略的建立則能極大地提高了注冊會計師審計管理舞弊的功效。 (3)對管理舞弊審計風險做了相應(yīng)的界定,并且建立了管理舞弊審計風險測度模型。管理舞弊審計風險是管理舞弊審計中的一個核心問題,論文通過結(jié)合審計風險的概念對管理舞弊審計風險進行界定。另外,管理舞弊審計風險是很難予以量化研究的,它涉及的因素眾多,正如對審計風險的研究一樣,很難通過一個確切的數(shù)量水平來判斷這種風險的大小,但卻可以根據(jù)審計風險模型對之進行評估。基于此考慮,論文在修正現(xiàn)有審計風險模型的基礎(chǔ)上對管理舞弊審計風險進行了測度。 二、不足之處有: (1)管理舞弊識別模型的建立雖然一定程度上能提高注冊會計師的識別技能,但樣本以及變量選取上的不完善可能導(dǎo)致模型判別力的減弱,受此影響,模型的應(yīng)用可能會受到較大限制。 (2)管理舞弊是一個復(fù)雜問題,涉及因素較多,本文未能從一個全面而系統(tǒng)的角度對之進行研究。雖然本文從定量、定性兩個角度對管理舞弊識別問題進行了研究,通過兩者的結(jié)合可以較大程度地總結(jié)出發(fā)生管理舞弊的特定特征與一般規(guī)律,看似全面,但很可能割裂了兩種規(guī)律之間的相互聯(lián)系,造成認識上的不準確性。 (3)本文對管理舞弊審計風險的測度是通過修正現(xiàn)有審計風險模型的基礎(chǔ)上對之進行評估的,該評估模型是否正確恰當也有待于進一步研究。
[Abstract]:Since the end of the 20th century, a series of fraud scandals have taken place at home and abroad, and with the successive exposure of several major financial fraud scandals at home and abroad and through the analysis and research on the deep-seated reasons behind these fraud scandals, The reason behind most of the fraud scandals is the company's management, so the identification and disclosure of the company's management fraud have aroused the widespread concern of the society and the academic circles. Based on the domestic and foreign literature and research results, this paper makes a systematic analysis and research on the identification of management fraud and its audit problems by means of the combination of normative research and empirical research. The basic research idea of this paper is to analyze the specific characteristics and general rules of the management fraud in the financial and non-financial aspects from the perspective of the identification of the management fraud, and try to find out the specific characteristics and general rules of the management fraud in the financial and non-financial aspects, so as to improve the CPA's identification and management fraud. Then, in order to ensure that the management fraud identification can be implemented and applied in the corresponding mode, the selection of the management fraud audit mode is put forward, and the two modes of the current management fraud audit are set forth and compared At the same time, it is proposed to select and construct an audit mode to effectively expose the management fraud as the audit target, namely, to manage the fraud-oriented audit mode, and to establish a management fraud audit. In the end, this paper analyzes the core problem in the management of fraud auditing, manages the audit risk of the fraud, and tries to measure the risk of the management fraud audit by modifying the current audit risk model, so as to make some beneficial results. On the basis of this, the paper puts forward the control of the risk of management fraud audit. The paper is made up of three parts It is composed of five chapters: first This part is the introduction of the first chapter, mainly introduces the research background, meaning and the framework and method of the research, and makes a brief discussion of the research literature on the management of fraud at home and abroad, which will discuss the identification of the management fraud later. The second part includes the second and third chapters. That is, the discussion on the identification of management fraud. The second and the third chapter are from the quantitative and qualitative two angles, respectively. The paper makes an analysis on the identification of management fraud. The quantitative analysis mainly uses the method of empirical research to carry out an empirical test on the management of fraud in China's capital market, so as to find out the management of fraud. Some typical characteristics of the fraud company. The qualitative analysis is based on the three factors of the theory of the cause of fraud, namely the pressure, the opportunity and the excuse for analysis, and when the three elements are available, The management fraud is highly likely to occur. The pressure of the management's economic interests and the pressure of the company's industry competition, the pressure of the external financing of the company constitutes the motive factor of the management fraud, the defects of the corporate governance system, the defects of the enterprise accounting standards, and the defects in the external supervision there is an opportunity to manage the fraud and, in the presence of a motive or pressure, the tube The rational layer tends to have the tendency of opportunism. The excuse is to manage the requirements of the self-rationalization of the fraud, and to cover the management's entry through an excuse. The red flag mark is one of the effective ways to identify the management fraud, but in the case of the "dilution effect" of the red flag of the management fraud, the red flag of the management is ranked according to the weight of the weight to form the science and The sign of convenient identification and management of fraud can also greatly improve the registration. The third part includes the fourth part and the fourth part. The fifth chapter discusses the audit mode of management fraud. The policy problem is also the focus of this paper. The management fraud audit is different from the general fraud audit. Due to the particularity of the fraud main body, the general audit mode process fails to disclose the management fraud effectively because of the lack of enough attention to the management fraud, so it is necessary to set up one to reveal The new audit mode of management fraud is the target. The existence of the corporate governance-oriented audit by the domestic scholars has not directly used the disclosure management fraud as its audit target, the disclosure effect on the management fraud is limited, and the management fraud wind may be ignored by the enterprise's operational risk the great influence of the formation of the insurance is limited, so it is not possible to As an effective management fraud audit mode, in this case, it is established to identify and judge the risk of management fraud as the entry point of the audit, and find out whether the red flag indicating the management fraud exists in the customer is identified, and the management Evaluation of the extent of the impact of management fraud on the financial statements, on the basis of taking full account of the integrity of the management and the effectiveness of internal controls, on the basis of taking full account of the integrity of the management and the effectiveness of internal controls The risk-oriented audit model is especially necessary. It is based on this, this paper establishes the management fraud-oriented audit mode, which is the best mode to expose the management fraud at present. The fifth chapter puts forward the management of the audit risk that can be formed in the management of the fraud-oriented audit mode. In recent years, the management of fraud has become the high risk area of the audit. In order to avoid the failure of the audit and the unreasonable expansion of the audit responsibility of the CPA, it is necessary to measure the audit risk of the management fraud. degree, and on this basis it is adapted When controlled. The main tributes of this article The main contribution of the thesis is as follows: (1) The main contribution of the thesis is: (1) From the two aspects of quantitative and qualitative analysis, the problem of management fraud identification is studied, and our country's recognition is established. The model of management fraud has overcome the one-sidedness of the current management fraud identification. The research on the problem of management fraud in China tends to be the reality of the normative research. Research on the identification of fraud and establish a model of management fraud identification in China. In order to find out some typical characteristics of the management fraud in the financial and non-financial, and then combine the qualitative analysis of the management fraud, the specific characteristics of the management fraud are summarized. The general rule is to enhance the identification skill of the certified public accountant for the management of fraud. (2) The audit mode of management fraud is established. The paper, based on the comparison and analysis of the current two types of management fraud audit, is of the opinion that the management fraud-oriented audit model is a certified public accountant To strengthen the effective approach to the management of fraud identification and to assume the responsibility for the management of fraud and audit, and the audit policy The establishment of the company can greatly improve the audit and management of the certified public accountants. (3) The management of the fraud The audit risk is defined correspondingly, and the risk measure model of management fraud audit is established. The risk of management fraud audit is a core in the management of fraud audit The paper defines the risk of management fraud by combining the concept of audit risk. In addition, the risk of management fraud audit is difficult to quantify, and the factors involved are many, as in the study of audit risk, it is difficult to adopt a precise quantity level The size of this risk can be judged, but it can be evaluated according to the audit risk model. in that revision of the existing audit wind On the basis of the risk model, the risk of management fraud auditing is measured. Don't have the skills, but the samples and the variables are selected Imperfection may result in a weakening of the model discrimination force, which may be severely restricted by the application of the model. (2) Management Fraud is a complex problem, and more and more factors are involved. This paper has not been able to study it from a comprehensive and systematic perspective. Although the problem of management fraud identification is studied from the two aspects of quantitative and qualitative analysis, the occurrence of fraud can be summarized by the combination of the two. The specific characteristics of management fraud and one The rule, it seems to be comprehensive, but it is likely to break the relation between the two laws, resulting in the inaccuracy of the cognition. (3) The measure of the risk of management fraud audit is through the repair.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4

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