發(fā)布時(shí)間：2018-06-27 14:51

  本文選題：會(huì)計(jì)師事務(wù)所 + 注冊會(huì)計(jì)師　； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著我國現(xiàn)代企業(yè)所有權(quán)與經(jīng)營權(quán)的日益分離,企業(yè)投資者與管理者之間存在著信息不對稱,企業(yè)投資者為了確保其資產(chǎn)安全、了解企業(yè)的實(shí)際經(jīng)營狀況和監(jiān)督管理者是否認(rèn)真履行其受托責(zé)任,就會(huì)聘請獨(dú)立的第三方對其經(jīng)濟(jì)活動(dòng)的合規(guī)性、合法性、合理性和有效性,以及有關(guān)經(jīng)濟(jì)資料的真實(shí)性和公允性進(jìn)行審查,并出具獨(dú)立的意見報(bào)告。此時(shí)獨(dú)立審計(jì)產(chǎn)生了,其是現(xiàn)代經(jīng)濟(jì)發(fā)展的產(chǎn)物,為現(xiàn)代經(jīng)濟(jì)發(fā)展做出了巨大貢獻(xiàn),也是市場經(jīng)濟(jì)監(jiān)督體系不可或缺的一部分。但是由于各方面原因,注冊會(huì)計(jì)師發(fā)表的審計(jì)意見不能真實(shí)、客觀地反映企業(yè)的經(jīng)營狀況,就會(huì)產(chǎn)生審計(jì)失敗。近年來,國內(nèi)外發(fā)生的審計(jì)失敗事件引人深思,如“安然”、“綠大地”等事件。審計(jì)失敗不僅僅對公司投資者產(chǎn)生了危害,也對事務(wù)所及整個(gè)注冊會(huì)計(jì)師行業(yè)都產(chǎn)生了巨大的傷害。審計(jì)失敗往往與企業(yè)舞弊脫離不了關(guān)系,其中關(guān)聯(lián)方交易審計(jì)更是審計(jì)失敗發(fā)生的重災(zāi)區(qū)。2006年至2010年之間,被上交所、深交所、證監(jiān)會(huì)、財(cái)政部公開處罰的上市公司舞弊案件,其中52%存在著隱瞞關(guān)聯(lián)方交易,利用關(guān)聯(lián)方進(jìn)行非公允的業(yè)務(wù)活動(dòng)的行為。關(guān)聯(lián)交易舞弊不僅會(huì)損害中小投資者的利益,還會(huì)危害資本市場的健康發(fā)展。因此,關(guān)聯(lián)方交易是注冊會(huì)計(jì)師、相關(guān)監(jiān)管部門重點(diǎn)關(guān)注的風(fēng)險(xiǎn)領(lǐng)域,也是上市公司內(nèi)部管理體系中重點(diǎn)控制的地方。在實(shí)際工作中,注冊會(huì)計(jì)師未能遵循審計(jì)準(zhǔn)則、采用合理的審計(jì)程序識別出非公允關(guān)聯(lián)交易、甚至于與企業(yè)同流合污,出具了無保留意見的審計(jì)報(bào)告,導(dǎo)致審計(jì)失敗的產(chǎn)生。本文從ZL會(huì)計(jì)師事務(wù)所對青鳥華光非公允關(guān)聯(lián)交易審計(jì)失敗案例進(jìn)行分析總結(jié),主要內(nèi)容分為五大部分:第一部分為引言,對研究背景及意義簡要介紹,回顧相關(guān)研究現(xiàn)狀;第二部分是對非公允關(guān)聯(lián)交易及審計(jì)失敗的相關(guān)理論概述;第三部分是結(jié)合青鳥華光的案例簡述注冊會(huì)計(jì)師的審計(jì)失敗;第四部分是分析ZL會(huì)計(jì)師事務(wù)所審計(jì)失敗原因,分別從注冊會(huì)計(jì)師以及會(huì)計(jì)師事務(wù)所兩個(gè)方面闡述;第五部分從注冊會(huì)計(jì)師以及事務(wù)所角度提出防范審計(jì)失敗,提高審計(jì)質(zhì)量的建議與措施。本文主要采用了案例分析法,輔之以理論研究法,提出應(yīng)充分運(yùn)用舞弊導(dǎo)向?qū)徲?jì)模式、對關(guān)聯(lián)方及其交易采取專門的審計(jì)程序與方法、建立事務(wù)所質(zhì)量控制體系、增強(qiáng)自身獨(dú)立性建設(shè)等方面防范審計(jì)失敗。達(dá)到提升上市公司信息披露的透明度和財(cái)務(wù)信息的質(zhì)量,維護(hù)證券市場的健康發(fā)展和市場經(jīng)濟(jì)的安全有序運(yùn)行,促進(jìn)整個(gè)注冊會(huì)計(jì)師行業(yè)的持續(xù)健康發(fā)展。
[Abstract]:With the increasingly separation of ownership and management rights of modern enterprises in China, there is information asymmetry between enterprise investors and managers. In order to ensure the safety of their assets, enterprise investors, To understand the actual operating conditions of the enterprise and to supervise whether the managers seriously perform their fiduciary duties, they will hire independent third parties to comply with the rules, legitimacy, rationality and effectiveness of their economic activities, And the authenticity and fairness of the relevant economic information to be examined, and issued an independent opinion report. At this time, independent audit, which is the product of modern economic development, has made a great contribution to the development of modern economy, and is an indispensable part of the supervision system of market economy. However, due to various reasons, the audit opinions issued by CPA can not be true, objectively reflect the business situation of enterprises, will lead to audit failure. In recent years, audit failures at home and abroad are thought-provoking, such as Enron and Green Earth. Audit failure not only harms corporate investors, but also causes great harm to firms and the whole CPA industry. Audit failures often have nothing to do with corporate fraud, and the audit of related party transactions is the worst disaster area where audit failures occurred. Between 2006 and 2010, listed companies that were publicly punished by the Shanghai Stock Exchange, the Shenzhen Stock Exchange, the Securities Regulatory Commission, and the Ministry of Finance publicly punished the fraud cases. 52% of them have the behavior of concealing related party transactions and using related parties to carry out unfair business activities. Related party transaction fraud will not only harm the interests of small and medium-sized investors, but also endanger the healthy development of the capital market. Therefore, the related party transaction is the risk area which the CPA, the related regulatory department pays close attention to, also is the key control place in the listed company internal management system. In the actual work, the CPA failed to follow the auditing standards, used reasonable audit procedures to identify unfair related transactions, and even colluded with the enterprise, issued an unqualified audit report, resulting in audit failure. This paper analyzes and summarizes the audit failure cases of Qingyao Huaguang unfair related transactions from ZL Accounting firm. The main contents are divided into five parts: the first part is the introduction, a brief introduction to the research background and significance, and a review of the current research situation; The second part is an overview of the unfair related transactions and audit failure theory; the third part is to briefly describe the audit failure of CPA combined with the case of Qingyao Huaguang; the fourth part is to analyze the reasons for the audit failure of ZL accounting firm. The fifth part puts forward some suggestions and measures to prevent audit failure and improve audit quality from the angle of CPA and accounting firm. This article mainly adopts the case analysis method, auxiliary with the theory research method, proposes that we should make full use of the fraud-oriented audit mode, adopt the special audit procedure and method to the related party and its transaction, and establish the quality control system of the firm. Strengthen its own independence construction and other aspects to prevent audit failure. To improve the transparency of information disclosure and the quality of financial information of listed companies, to maintain the healthy development of the securities market and the safe and orderly operation of the market economy, and to promote the sustainable and healthy development of the whole CPA industry.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45

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本文編號：2074273