本文選題：注冊會計師　切入點：審計失敗　出處：《云南大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場經(jīng)濟(jì)的發(fā)展,人們對審計報告質(zhì)量越來越重視,注冊會計師行業(yè)也發(fā)揮著舉足輕重的作用。作為“經(jīng)濟(jì)警察”的注冊會計師本應(yīng)起著相應(yīng)的經(jīng)濟(jì)監(jiān)督作用,但持續(xù)不斷發(fā)生的審計失敗事件使得注冊會計師和會計師事務(wù)所在公眾心中的信任度急劇下降。過去的幾年,發(fā)生的綠大地、萬福生科、科龍電器等審計失敗案的揭露,受到來自中國注冊會計師協(xié)會、中國證券監(jiān)督管理委員會等政府部門的嚴(yán)厲懲罰。本文通過重點分析研究對典型案例公司財務(wù)報表審計失敗發(fā)生的原因,并相應(yīng)地提出了預(yù)防審計失敗發(fā)生的對策,以減少審計失敗發(fā)生的現(xiàn)象。本文首先講述了審計失敗問題研究的背景、意義,并對審計失敗方面的文獻(xiàn)綜述進(jìn)行了相應(yīng)的分析。第二部分闡述了審計失敗的理論基礎(chǔ),對相關(guān)概念進(jìn)行界定,并且分析了審計失敗與經(jīng)營失敗和審計風(fēng)險的區(qū)別與聯(lián)系。第三部分研究分析2006年至2016年間中國證券監(jiān)督管理委員會針對33起審計失敗事件做出的處罰決定,宏觀上把握了我國注冊會計師審計失敗的現(xiàn)狀、特點及原因,并概述了審計失敗給注冊會計師、會計師事務(wù)所、被審計單位及資本市場的不利影響。第四部分以大華會計師事務(wù)所對新大地財務(wù)報表審計失敗為例,闡述了事件的發(fā)展過程,指明了被審計單位財務(wù)造假手段以及大華所注冊會計師在審計過程中的過失,并分析了造成審計失敗的多方因素。針對以上內(nèi)容在文章第五部分提出相對應(yīng)的對策進(jìn)行防范,如提高審計獨立性、完善公司治理結(jié)構(gòu)、規(guī)范政府行為等。文章的最后一章列明了研究內(nèi)容的結(jié)論,闡述了本文作者在研究審計失敗問題過程中存有的局限性。
[Abstract]:With the development of market economy, people pay more and more attention to the quality of audit report, and CPA industry also plays an important role. As "economic police", CPA should play a corresponding role in economic supervision. However, the continuing audit failures have led to a sharp decline in the public trust of certified public accountants and accounting firms. In the past few years, there have been revelations of audit failures such as those of Green Earth, Wanfusheng Branch, Kelon Electric, etc. By the Chinese Institute of Certified Public Accountants, China Securities Regulatory Commission and other government departments of severe punishment. In order to reduce the phenomenon of audit failure, this paper first describes the background and significance of the research on audit failure. The second part expounds the theoretical basis of audit failure, and defines the relevant concepts. The third part analyzes the penalty decisions made by the China Securities Regulatory Commission from 2006 to 2016 on 33 audit failures. This paper grasps the present situation, characteristics and reasons of audit failure of certified public accountants in China macroscopically, and summarizes the audit failure to CPA, accounting firms, The adverse effects of the audited units and the capital market. Part 4th takes the failure of Dahua Accounting firm to audit the financial statements of New Land as an example to illustrate the development process of the incident. This paper points out the financial fraud means of the audited units and the mistakes of the certified public accountants in the audit process, and analyzes the various factors that cause the audit failure. In view of the above contents, the corresponding countermeasures are put forward in part 5th of the article. Such as improving audit independence, perfecting corporate governance structure, standardizing government behavior, etc. In the last chapter of this paper, the conclusions of the research are listed, and the limitations of the author in the process of studying audit failure are expounded.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F239.4
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本文編號：1576053