發(fā)布時間：2018-07-05 17:15

  本文選題：會計師事務所 + 財務舞弊��； 參考：《湘潭大學》2017年碩士論文

【摘要】：我國于1981年恢復了注冊會計師制度,至今注冊會計師審計已經發(fā)展了30多年,在此過程中,注冊會計師審計持續(xù)快速發(fā)展,提高了市場經濟控制機制效率,使市場經濟可以有效運轉。但這些年市場飛速變化,人們對審計需求日益增加,對會計信息的質量更加重視,審計風險不斷提升,審計者面臨的訴訟也不斷增加。越來越多審計案例受到中國證監(jiān)會處罰,審計行業(yè)在公眾中的信賴度急劇下降,嚴重影響審計行業(yè)的聲譽,因此降低審計風險,防范審計失敗尤為重要。本文從研究的背景意義著手,采用文獻分析法,案例研究法,選取引發(fā)廣大投資者關注的上海大智慧審計案例進行具體分析,從問題到對策,總結出導致審計失敗的原因有以下幾點:未按要求執(zhí)行所需的審計程序,審計者未保持足夠的職業(yè)懷疑,審計機構質量控制執(zhí)行不到位,審計者獨立性缺失,審計環(huán)境不完善等。同時根據現代風險導向審計理論,提出防范審計失敗的具體對策:增強審計人員專業(yè)勝任能力,重視收入舞弊,具備足夠的職業(yè)懷疑態(tài)度,強化事務所質量控制執(zhí)行力度,提高審計獨立性,完善資本市場法律規(guī)范。本文的研究價值在于,通過一系列的分析,可以為審計機構和審計者進行審計實務操作提供更好的指導,盡可能的將審計機構承受風險的能力有所提升,進一步嚴格規(guī)范審計者的行為,從而避免在執(zhí)行全面審計過程中,因審計者未按照相關準則進行審計程序、未保持應有的職業(yè)謹慎和職業(yè)懷疑態(tài)度等原因,最終出具錯誤的審計報告,造成審計失敗。讓企業(yè)的發(fā)展可以有序進行,為經濟社會的全局發(fā)展提供更為優(yōu)質的服務,我國審計行業(yè)的發(fā)展可以得到理論和實踐依據。
[Abstract]:China resumed the CPA system in 1981, and the CPA audit has been developed for more than 30 years. In the process, the CPA audit has been developing rapidly and has improved the efficiency of the market economy control mechanism. Make the market economy work effectively. However, with the rapid changes of the market, people pay more attention to the quality of accounting information, the audit risk is increasing, and the litigation of auditors is also increasing. More and more audit cases are penalized by CSRC, and the credibility of audit industry in the public drops sharply, which seriously affects the reputation of audit industry, so it is very important to reduce audit risk and prevent audit failure. This paper starts from the background significance of the research, adopts the literature analysis method, the case study method, selects the Shanghai big wisdom audit case which causes the general investor attention to carry on the concrete analysis, from the question to the countermeasure, The reasons for the audit failure are summarized as follows: the required audit procedures were not carried out as required, the auditors did not maintain sufficient professional suspicion, the quality control of the audit institutions was not implemented in place, and the auditors' independence was lacking. The audit environment is not perfect and so on. At the same time, according to the modern risk-based audit theory, the paper puts forward the concrete countermeasures to prevent audit failure: strengthening the professional competence of auditors, paying attention to income fraud, having enough professional scepticism, strengthening the enforcement of firm quality control. We will improve the audit independence and improve the legal norms of the capital market. The research value of this paper is that through a series of analysis, it can provide better guidance for audit institutions and auditors to conduct audit practice, and improve the ability of audit institutions to bear risks as much as possible. To further strictly regulate the behavior of auditors, so as to avoid the reasons such as failure of auditors to conduct audit procedures in accordance with relevant standards, failure to maintain due professional caution and professional scepticism during the implementation of the comprehensive audit process, The final issue of the wrong audit report, resulting in audit failure. So that the development of enterprises can be carried out in an orderly manner, and provide a more high-quality service for the overall development of the economy and society, and the development of the audit industry in China can be based on theory and practice.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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本文編號：2101048