本文選題：管理層舞弊　切入點：獨立審計　出處：《北京林業(yè)大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 近代審計史表明,重大財務(wù)危機事件的發(fā)生,必然會對審計發(fā)展的進程產(chǎn)生影響。安然、帕馬拉特等一系列重大舞弊案例不可避免的引發(fā)了資本市場的巨大恐慌、引起了社會公眾的強烈不滿,也危及到資本市場的健康發(fā)展。而在這些重大財務(wù)舞弊案中,都存在著嚴重的管理層舞弊問題,企業(yè)管理層有著不可推脫的責(zé)任。 同時,知名會計師事務(wù)所因?qū)徲嬍《归]的事例,使審計職業(yè)者清楚的看到自身面臨的信用危機甚至生存危機。注冊會計師是否應(yīng)對財務(wù)報告中的管理層舞弊承擔審計責(zé)任,無論理論界還是實務(wù)界爭議都很大。所以,如何對管理層舞弊進行有效審計,不僅關(guān)系市場經(jīng)濟運行,而且關(guān)系會計師事務(wù)所的生存,管理層舞弊審計正日益成為市場經(jīng)濟中的重大審計主題和世界性難題。 很多研究人員已經(jīng)開展過財務(wù)舞弊影響因素方面的研究,也產(chǎn)出了不少成果。但是,不論理論界還是實務(wù)界對舞弊審計的研究并不多,而對管理層舞弊審計問題的研究更是少之又少。 本文采用規(guī)范研究、案例分析和定性分析相結(jié)合等方法,以國內(nèi)外管理層舞弊案例引出管理層舞弊審計存在的問題,并在前人研究的基礎(chǔ)上,借鑒有關(guān)管理層舞弊的研究成果,針對審計理論的不足、現(xiàn)行審計模式審計管理層舞弊低效的現(xiàn)狀,圍繞管理層舞弊的危害性及其對審計的影響、管理層舞弊審計面臨的困難及其復(fù)雜性展開研究,并從審計本身和審計的外部環(huán)境兩方面出發(fā)提出改善管理層舞弊的審計問題的策略。研究的總目標在于解決如何提高注冊會計師審計管理層舞弊低效的難題,以期能對我國審計實務(wù)的開展和理論研究的深入有些許幫助。
[Abstract]:Recent audit history shows that the occurrence of major financial crisis events will inevitably have an impact on the process of audit development. A series of major fraud cases, such as Enron and Permarat, inevitably triggered a huge panic in the capital market. It also endangers the healthy development of the capital market, but in these major financial fraud cases, there are serious management fraud, the enterprise management has the unavoidable responsibility. At the same time, in the case of a well-known accounting firm that failed in its audit, The audit profession can see clearly the credit crisis and even the survival crisis. Whether the CPA should bear the audit responsibility for the management fraud in the financial report is very controversial in the theoretical and practical circles. How to audit management fraud effectively is not only related to the operation of market economy, but also to the survival of accounting firms. Management fraud audit is increasingly becoming a major audit theme and a worldwide problem in the market economy. Many researchers have carried out research on the influencing factors of financial fraud, and have produced a lot of results. However, there are few studies on fraud audit in both theoretical and practical circles. But the management fraud audit research is even less. This paper adopts the methods of normative research, case analysis and qualitative analysis, and draws the problems of management fraud audit based on management fraud cases at home and abroad, and on the basis of previous studies, Referring to the research results of management fraud, aiming at the deficiency of audit theory, the current audit mode audit management fraud low efficiency, focusing on the harm of management fraud and its impact on audit, The difficulties and complexity of management fraud audit are studied. And from two aspects of audit itself and the external environment of audit, the paper puts forward the strategy to improve the audit problem of management fraud. The overall goal of the study is to solve the problem of how to improve the low efficiency of CPA audit management fraud. It is expected to be of some help to the development of audit practice and theoretical research in our country.
【學(xué)位授予單位】：北京林業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 劉傳會;管理層舞弊的法務(wù)會計調(diào)查與預(yù)防研究[D];重慶理工大學(xué);2011年

2 李曉燕;管理層凌駕內(nèi)部控制問題研究[D];山西財經(jīng)大學(xué);2012年

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本文編號：1587052