本文選題：管理舞弊 + 舞弊審計(jì)�。� 參考：《哈爾濱工業(yè)大學(xué)》2008年碩士論文

【摘要】： 近幾年,伴隨著經(jīng)濟(jì)的快速發(fā)展與資本市場(chǎng)在有效性、市場(chǎng)法規(guī)等方面的逐步完善,廣大投資者對(duì)上市公司披露的財(cái)務(wù)信息質(zhì)量提出了更高要求。這些要求加重了上市公司的壓力,加大了上市公司管理舞弊發(fā)生的可能性。而管理舞弊的發(fā)生不僅會(huì)使公眾對(duì)注冊(cè)會(huì)計(jì)師行業(yè)失去信心,影響其聲譽(yù)甚至是生存,還會(huì)影響我國(guó)資本市場(chǎng)的正常運(yùn)行,導(dǎo)致資本市場(chǎng)秩序面臨嚴(yán)重威脅。因此,如何有效地進(jìn)行管理舞弊審計(jì)是現(xiàn)代審計(jì)行業(yè)應(yīng)該著重探討的問(wèn)題。 通過(guò)對(duì)眾多管理舞弊審計(jì)失敗案例進(jìn)行分析后認(rèn)為,導(dǎo)致管理舞弊審計(jì)失敗的其中一個(gè)重要原因是管理舞弊審計(jì)方法的不完善。因此,筆者主要從管理舞弊審計(jì)方法的角度研究如何更好地進(jìn)行管理舞弊審計(jì)。 論文首先對(duì)國(guó)內(nèi)外文獻(xiàn)及研究成果進(jìn)行了闡述及分析評(píng)述;其次根據(jù)我國(guó)新施行的注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則對(duì)管理舞弊及管理舞弊審計(jì)進(jìn)行了界定,介紹了管理舞弊相關(guān)理論,并對(duì)審計(jì)過(guò)程中經(jīng)常使用的審計(jì)方法進(jìn)行了簡(jiǎn)單介紹;然后以我國(guó)2004年至2007年因發(fā)生管理舞弊行為受到中國(guó)證監(jiān)會(huì)處罰的52家上市公司為背景,對(duì)我國(guó)管理舞弊的動(dòng)機(jī)、主要形式、審計(jì)方法現(xiàn)狀及在具體實(shí)施過(guò)程中存在的問(wèn)題進(jìn)行了詳細(xì)分析;最后,針對(duì)現(xiàn)行舞弊審計(jì)方法存在的問(wèn)題,從評(píng)價(jià)上市公司舞弊環(huán)境與可能性、舞弊審計(jì)實(shí)施過(guò)程及延伸程序三個(gè)方面提出了改進(jìn)管理舞弊審計(jì)方法的構(gòu)想,并結(jié)合閩越花雕案例說(shuō)明改進(jìn)后的管理舞弊審計(jì)方法的有效性。
[Abstract]:In recent years, with the rapid development of economy and the gradual improvement of the capital market in the aspects of efficiency, market regulations and so on, the majority of investors have put forward higher requirements on the quality of financial information disclosed by listed companies. These requirements increase the pressure of listed companies and increase the possibility of management fraud in listed companies. The occurrence of management fraud will not only make the public lose confidence in the CPA industry, affect its reputation and even its survival, but also affect the normal operation of the capital market in China, resulting in a serious threat to the order of the capital market. Therefore, how to carry on the management fraud audit effectively is the question which the modern audit profession should discuss emphatically. Through the analysis of many cases of management fraud audit failure, it is concluded that one of the important reasons leading to the failure of management fraud audit is the imperfection of management fraud audit method. Therefore, the author mainly studies how to conduct management fraud audit from the point of view of management fraud audit method. Firstly, the paper expatiates and analyzes the domestic and foreign literature and research results, then defines the management fraud and management fraud audit according to the new auditing standards of certified public accountants in China, and introduces the relevant theories of management fraud. It also introduces the audit methods often used in the audit process, and then takes 52 listed companies that were punished by CSRC for their management fraud from 2004 to 2007 as the background, to the motive of management fraud in our country. The main forms, the current situation of audit methods and the problems existing in the process of implementation are analyzed in detail. Finally, according to the problems existing in the current methods of fraud audit, the author evaluates the environment and possibility of fraud in listed companies. This paper puts forward the idea of improving the management fraud audit method from three aspects: the implementation process of fraud audit and the extended procedure, and illustrates the effectiveness of the improved management fraud audit method with the case of Min Yue Hua Diao.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.43

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 李慧穎;上市公司財(cái)務(wù)舞弊及審計(jì)對(duì)策[D];大連海事大學(xué);2012年

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

3 蔡衛(wèi)敏;上市公司社會(huì)責(zé)任審計(jì)方法研究[D];寧波大學(xué);2012年

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本文編號(hào)：1813520