本文選題：風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)　切入點(diǎn)：管理層舞弊　出處：《河北工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年國內(nèi)外發(fā)生一系列的上市公司重大舞弊案，如美國的安然、世通、我國的綠大地、萬福生科等，且國際5大會(huì)計(jì)師事務(wù)所之一的“安達(dá)信”和我國的“中磊”會(huì)計(jì)師事務(wù)所也因舞弊審計(jì)失敗而倒閉，上述事件的共同特征是管理層舞弊，相比于員工舞弊、會(huì)計(jì)差錯(cuò)，管理層舞弊一般都凌駕于內(nèi)部控制之上，其舞弊手段比較隱蔽，屬于系統(tǒng)性做假，其造成的后果更為嚴(yán)重；同時(shí)審計(jì)師由于審計(jì)策略的缺陷和自身的經(jīng)驗(yàn)不足，未能有效的揭示出管理層舞弊，導(dǎo)致公眾和投資者失去對注冊會(huì)計(jì)師的信任�；谏鲜鲈颍瑢徲�(jì)界認(rèn)為傳統(tǒng)審計(jì)模式由于自身的特征和缺陷已經(jīng)不能適應(yīng)現(xiàn)代審計(jì)的要求，需要重新建立一種有效揭示管理舞弊的審計(jì)模式。在這種背景下，現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在國外大型會(huì)計(jì)師事務(wù)所不斷實(shí)踐下產(chǎn)生了�，F(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)最早是由畢馬威會(huì)計(jì)師事務(wù)所提出并應(yīng)用的，其他大會(huì)計(jì)師事務(wù)所普華永道、德勤、安永隨后也在風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的理論框架下開發(fā)出各自特色審計(jì)方法，其應(yīng)用日趨成熟。隨著全球一體化，我國的審計(jì)準(zhǔn)則也在和國際接軌，并于2006年頒布了新的審計(jì)準(zhǔn)則，新審計(jì)準(zhǔn)則全面引入了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理念，并在企業(yè)報(bào)表審計(jì)中推廣使用，但國內(nèi)對于針對我國目前的法律經(jīng)濟(jì)環(huán)境和企業(yè)特點(diǎn)如何運(yùn)用現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)有效揭示我國管理層舞弊的研究較少。本文正是在各種理論和實(shí)務(wù)研究的基礎(chǔ)上，就注冊會(huì)計(jì)師在現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)思想指導(dǎo)下，，如何有效揭示企業(yè)的重大管理舞弊進(jìn)行探討。 本文由六章組成。第一章介紹研究的背景、國內(nèi)外研究現(xiàn)狀、研究目的和意義、研究思路、內(nèi)容和方法；第二章對管理層舞弊的動(dòng)因、管理舞弊手段進(jìn)行了分析研究；第三章介紹了審計(jì)模式的演變，并通過比較制度基礎(chǔ)審計(jì)和傳統(tǒng)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)缺陷，分析現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在揭露管理層舞弊上的優(yōu)勢；第四章介紹了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式揭示管理舞弊策略；第五章通過結(jié)合上市公司萬福生科案例分析，介紹如何在風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式下展開管理層舞弊審計(jì)；第六章對本文的研究結(jié)論做出總結(jié)。
[Abstract]:In recent years, a series of major fraud cases of listed companies have occurred at home and abroad, such as Enron of the United States, WorldCom, Green Land of our country, Wan Fusheng Branch, and so on. Besides, Andersen, one of the top five international accounting firms, and Zhonglei, one of our country's accounting firms, have also closed down because of the failure of fraud and auditing. The common characteristics of the above incidents are management fraud, accounting errors, as compared with employee fraud. Generally speaking, management fraud is superior to internal control, and its fraud means are more concealed and belong to systematic fraud, which results in more serious consequences. At the same time, due to the defects of audit strategy and the lack of experience, the auditors, The failure to reveal management fraud effectively causes the public and investors to lose their trust in CPA. For the above reasons, the audit profession thinks that the traditional audit mode can not adapt to the requirements of modern audit because of its own characteristics and defects. There is a need to re-establish an audit model that effectively reveals management fraud. The modern risk-based audit has come into being under the continuous practice of large foreign accounting firms. The modern risk-based audit was first put forward and applied by KPMG, and other major accounting firms, PricewaterhouseCoopers, Deloitte and Touche, Ernst & Young also developed their own special auditing methods under the theoretical framework of risk-based audit. With the global integration, the auditing standards of our country are also in line with the international standards, and in 2006, the new auditing standards were promulgated. The new auditing standards have introduced the idea of risk-oriented audit in an all-round way, and have been widely used in the audit of enterprise statements. However, there are few researches on how to use modern risk-oriented audit to reveal management fraud effectively in view of the current legal and economic environment and enterprise characteristics in China. This paper is based on various theoretical and practical studies. Under the guidance of modern risk-based audit, how to effectively reveal the major management fraud of enterprises is discussed. This paper is composed of six chapters. The first chapter introduces the background of the research, the research status at home and abroad, the purpose and significance of the research, the research ideas, contents and methods, the second chapter analyzes the causes of management fraud, management fraud means. The third chapter introduces the evolution of audit mode, and analyzes the advantages of modern risk-oriented audit in exposing management fraud by comparing the defects of system based audit and traditional risk-oriented audit. Chapter 4th introduces the risk-oriented audit mode to reveal the management fraud strategy, 5th chapter through the listed company Wanxiang section case analysis, introduces how to carry out management fraud audit under the risk-oriented audit mode; Chapter 6th summarizes the conclusions of this paper.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.4;F272.3

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